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Author: 


Title: 


The  forms  of  hospital 
financial  reports  and. 

Place: 

Boston 

Date: 

[1 908] 


MASTER    NEGATIVE   # 


COLUMBIA  UNIVERSITY  LIBRARIES 
PRESERVATION  DIVISION 

BIBLIOGRAPHIC  MICROFORM  TARGET 


ORIGINAL  MATERIAL  AS  FILMED  -    EXISTING  BIBLIOGRAPHIC  RECORD 


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lf76    Tho  forms  of  hospital  'financial  reports  and  sta- 
tistics, outlined  on  tho  following  pages,  show- 
ing desirable  forms  to  work  to  if  uniformity 
in  such  matters  is  to  be  obtained,  are  recom- 
mended to  other  hospitals  by  the  Hew  York 
hospital,  the  Presbyterian  hospital,  Tfie 
Roosevelt  hospital,  St.  Luke^s  hospital... 
May  1906,  rev.  1908.   Boston,  Thonpson-Brovm, 


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78  p.  tables.  24  cm. 


Cover  title:  Hos  \^^pital  accounting  and  sta- 
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THE  FORMS  OF 

Hospital  Financial  Reports  and  Statistics 

Outlined  on  the  Following  Pages,  Showing  Desirable  Forms 

TO  Work  to  if  Uniformity  in  Such  Matters  is  to  be 

Obtained,  ARE  Recommended  to  Other  Hospitals  by 

THE   NEW  YORK   HOSPITAL 

THE   PRESBYTERIAN   HOSPITAL 

THE   ROOSEVELT   HOSPITAL 

ST.   LUKE'S  HOSPITAL 

THE   MT.   SINAI   HOSPITAL 

GERMAN   HOSPITAL  AND   DISPENSARY 

FLOWER   HOSPITAL 

THE  NEW  YORK  SOCIETY  FOR  THE  RELIEF  OF  THE 

RUPTURED   AND   CRIPPLED 

MANHATTAN   EYE,  EAR   AND  THROAT   HOSPITAL 

AND 

MANHATTAN  MATERNITY  AND  DISPENSARY 

In  New  York  City 

AND  by  • 

MASSACHUSETTS  GENERAL  HOSPITAL,   Boston,  Mass. 

AND 

CHRIST   HOSPITAL,   Jersey  City,  N.  J. 


It  is  understood  that  each  hospital  concerned  may  decide  for  itself  as 
to  how  many,  and  which  of  the  schedules  referred  to,  it  will  publish. 

Charitable  Institutions  may  obtain  copies  of  this  book  free  of  charge 
by  request  of  their  projxr  officer  upon  the  Superintendent  of  The 
Presbyterian  Hospital,  41  East  70th  Street,  New  York  City. 

Other  parties  may  secure  copies  from  the  Thompson-Brown  Company. 
120  BoYLSTON  Street,  Boston,  Mass.,  for  the  price  of  $1.25  each,  postage 
paid,  enclosed  with  order. 

May,  1906.  Revised,  August,  1908 


BOSTON 

THOMPSON-BROWN    COMPANY 


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CONTENTS 


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PAGES 


Schedule  1,  Statement  of  Operating,  Corporation  and  other  Cur- 
rent Expenses 2,  3,  4 

Schedule  2,  Statement  of  Current  Revenue 5,  6 

Schedule  3,  Surplus  and  Deficit  Account 7 

Schedule  4,  Balance  Sheet,  Treasurer's 8,  9 

Schedule  5,  Statement  of  Increase  or  Decrease  of  Capital  Reserve 

Funds 10 

Schedule  6,  Statistics 11,  12,  13 

Distribution  of  Expenses 14-21 

Advantages  of  Uniform  and  Intelligent  Hospital  Financial  Re- 
ports and  Statistics 22 

Applicability  of  this  System  of  Accounting  to  all  sorts  of  Chari- 
table Institutions 23 

Double  Entry  System  of  Book-keeping 23 

Superintendent's  Accounts 24-44 

Vouchers 24,  25 

Pay  Rolls 25 

Time  Checks 26 

Voucher  Register 26,  27 

Card  Ledger  Accounts  with  Pay  Patients 27,  28,  29 

Bill  Register 29,  30,  31 

Cash  Book 31,  32,  33 

Cash  Remittances  between  Treasurer  and  Superintendent     .  34 

Journal  and  Journal  Entries 34,  35,  36 

Ledger  Accounts 37-40 

Trial  Balance 40 

Report  of  Sui>erintendent  to  Treasurer 41-43 

Superintendent's  Statement  of  Expenses,  Revenue  and  Sta- 
tistics    41,  44 

*  Treasurer's  Accounts 45-78 

Cash  Book 45-48 

Journal  and  Journal  Entries 48-54 

General  Ledger  Accounts 55-67 

Trial  Balance 68 

Income  Ledger  Accounts 68-76 

Endowed  Bed  Ledger  Accounts 77,  78 

Method  of  Figuring  Cost  per  Patient  per  Day 79 

Exhibit  A,  Form  of  Voucher 80,  81 

Exhibit  B,  Form  of  Pay  Roll 82,  83 

Exhibit  C,  Form  of  Voucher  Register 84,  85 

Exhibit  D,  Form  of  Card  Ledger  Accounts  with  Pay  Patients       .  86 

Exhibit  E,  Form  of  Bill  Register 87 

Exhibit  F,  Form  of  Cash  Book 88 

1 


SCHEDULE  1 

Detailed  Statement  of  Operating,  Corporation  and  Other 

Current  Expenses 

ADMINISTRATION  EXPENSES: 

1907  1906 

Salaries,  Officers  and  Clerks 

Office  Expenses 

Stationery,  Printing  and  Postage 

Telephone  and  Telegraph 

Legal  Expenses    

Miscellaneous   ^^^^^^^       -^^^^^^^^ 

Total  Administration  Expenses 

PROFESSIONAL  CARE  OF  PATIENTS: 

Salaries  and  Wages: 

Physicians 

Supt.  of  Nurses,  Assistant  and  Instruc-       

tors ......     «•••        «•••••     .»•• 

Nurses 

Special  Nurses 

cfrderiies 

Special  Orderiies    

Ward  Employees 

Equipment  for  Nurses: 

Uniforms 

Books  

Instruments 

Medical  and  Surgical  Supplies: 

Apparatus  and  Instruments 

Medical  and  Surgical  Supplies 

Alcohol,  Liquors,  Wines,  etc 

Dispensary:  Salaries  and  Labor 

Supplies 

Emergency  Ward:       Salaries  and  Labor 

Supplies 

Visiting  and  Home     (  Salaries 

(District)  Nursing:  (  Supplies 

X-Ray  Service:  Salaries  and  Labor 

Supplies ^^^^^^^^^.       ^^^^^^^^ 

Total  Professional  Care  of  Patients 

2 


SCHEDULE   1.  —  Coniinii£d 


DEPARTMENT  EXPENSES: 

1907  1906 

Ambulance:  Labor 

Supplies 

Pathological  (  Salaries  and  Labor 

Laboratory:  (Supplies 

Training  School:         Salaries  and  Labor 

Supplies 

Housekeeping:  Labor 

Supplies 

Kitchen:  Labor 

Supplies 

Laundry:  Labor  

Supplies 

Steward's  Department: 

Labor  

Provisions: 

Bread 

Milk  and  Cream 

Groceries 

Butter  and  Eggs 

Fruits  and  Vegetables 

Meat,  Poultry  and  Fish    _^^^^^^^^^ 

Total  Steward's  Department 

Total  Department  Expenses 

GENERAL  HOUSE  AND  PROPERTY  EXPENSES: 

Electric  Lighting 

Fuel,  Oil  and  Waste 

Gas 

T«g  

Insurance 

Maintenance,  Real  Estate  and  Buildings 

Maintenance,  Machinery  and  Tools 

Plumbing  and  Steamfitting 

Rent 

Miscellaneous   .^^^^^^       ^^^^^^^ 

TotalGeneralHouse  and  Property  Exps.       ^^^^^^^       

Total  Operating  Expenses 


I     • 


SCHEDULE   \.— Continued 

CORPORATION  EXPENSES: 

1907 


1906 


Salaries,  Officers  and  Clerks 

Stationery,  Printing  and  Postage 

Legal  Expenses    

Interest  on  Mortgages  or  Loans  Payable . 

Taxes 

Miscellaneous  

Total  Corporation  Expenses 


CURRENT  EXPENSES  FROM  SPECIAL  FUNDS   FOR  STATED 

PURPOSES : 

(Show  expenditure  from  each  fund  separately.) 


Grand  Total  Current  Expenses 

Excess  of  Current  Revenue  over  Current  Ex- 


penses 
Total   . . 


•  •   •   • 


•         •  •  •  • 


SCHEDULE  2 
Detailed  Statement  of  Current  Revenue 


HOSPITAL  EARNINGS  (OR  OPERATING  EARNINGS): 


1907 


1906 


Private  Room  Patients 

Board  of  Friends  of  Patients  . 

Ward  Pay  Patients 

Special  Nursing    

Disp>ensary    

Emergency  Ward 

Ambulance  Fees 

Miscellaneous   

Total  Hospital  Earnings 


OTHER  REVENUE  OR  INCOME: 


From  the  Public  Treasury 

♦Donations  from  Individuals  to  meet  Cur- 
rent Expenses 

Donations  from  Churches  to  meet  Current 
Expenses 

From  Hospital  Saturday  and  Sunday  Asso- 
ciation   

Net  Receipts  from  Entertainments,  Fairs, 
Fetes,  etc 

♦Legacies,  unrestricted  

Income  from  Investments  held  in  Endowed 
Bed  Fund   

Income  from  Investments  held  in  General 
Endowment  Fund 

Income  from  Investments  held  in  Other 
Funds  (enumerate)  the  income  of 
which  is  to  be  used  to  meet  Operating 
Expenses,  Schedule  1,  and  is  not  to  be 
added  to  the  principal 

Income  from  unrestricted  Investments   

Miscellaneous   

Total  other  Revenue  or  Income 


•  ••»•  ••••  ••• 

•  ••••  ••••  ••• 

•  ••••  ••••  ••• 

•  ••••  •*••  ••• 

•  ••••  ••••  ••• 

•  ••••  ••••  ••• 

•  ••••  ••••  ••• 

*••••  ••••  ••• 


•  •  •  •  • 


♦The  amounts  shown  for  Unrestricted  Donations  or  Legacies  should  in- 
clude the  value  of  investments  (not  including  accrued  interest)  given  to  the 
Hospital  without  restriction. 


0  SCHEDULE  2.  — Continued 

APPROPRIATIONS  FROM  SPECIAL  FUNDS  TO  MEET 

CURRENT  EXPENSES: 


(Show  appropriation  from  each  fund  sepa- 
rately.) 

Total  Appropriations  from  Special 
Funds  to  meet  Current  Expenses  . . 

Grand  Total  Current  Revenue 

Excess  of  Current  Expenses  over  Current 
Revenue   

Total  


1907 


1906 


•   ■   •   • 


•         ■  • 


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SCHEDULE  3 


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SCHEDULE  4 
Comparative  Balance  Sheet  for  Years  Ended 

September  30,  1907  and  1906 

CAPITAL  ASSETS: 

1907  1906         Increase     Decrease 

Hospital  Properties  and  Equipments: 

Sites  and  Grounds 

Buildings 

Furniture  and  Fixtures 

Machinery  and  Tools 

Apparatus  and  Instruments  . 

Ambulances,  Live  Stock,  etc . 

Miscellaneous  

Investments: 

Mortgages  Receivable 

Bonds  

Stocks   

Other  Investments 

Total  Capital  Assets 

CURRENT  ASSETS: 

Loans  and  Notes  Receivable . . . 

Treasurer's  Accounts  Receivable 

Superintendent's  Accounts  Re- 
ceivable   

Accounts  Receivable  from  Pub- 
lic Treasury 

General  Material  on  Hand 

Cash  in  hands  of  Treasurer 

Cash  in  hands  of  Superintendent 

Advances: 

Interest  Purchased    

Prepaid  Insurance 

Other  Prepaid  Expenses  .... 

Total  Current  Assets 

Grand  Total  Assets 

Deficit 


Total 


•  ■ 


Note.  —  In  case  any  depreciation  is  charged  off  Hospital  Buildings,  Furni- 
ture and  Fixtures,  Machinery  and  Tools  or  other  Hospital  Properties  and 
Equipments,  as  per  Journal  Entry  7,  a  foot-note  giving  details  should  be 
made  on  the  Balance  Sheet. 

8 


SCHEDULE  4 
Comparative  Balance  Sheet  for  Years  Ended 

September  30,  1907  and  1906 


CAPITAL  LIABILITIES: 


Capital  Account  (Hospital  Prop- 
erties and  Equipments) 

Endowed  Bed  Fund    

Partly  Endowed  Bed  Fund   . . . 
General  Endowment  Fund  .... 

Other  Fund  Reserves   

(List  each  separately.) 


Bonds  Outstanding  on  Hospital 

Property  

Mortgages  Payable    

.  Total  Capital  Liabilities. . 


1907 


1906       Decrease     Increase 


CURRENT  LIABILITIES 


Loans  and  Notes  Payable 

Advance  Payments  by  Patients 

Over  Payments  by  Patients 

Audited    Vouchers   Unpaid    or 
Accounts  Payable   

Total  Current  Liabilities  . 

Grand  Total  Liabilities. . . 
Surplus 

Total  


•  •  ••  ••••  •■  •• 

•  •  ••  ••••  ••  •• 

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SCHEDULE  6 
Comparative  Statistics  for  Years  Ended 

September  30,   1907  and  1906 

HOSPITAL  WARDS  AND  PRIVATE  ROOMS 

1907  1906 

Patients  in  Hospital  First  of  Year: 

In  Medical  Wards,  Male   

Female 

In  Surgical  Wards,  Male 

Female 

In  Private  Rooms,  Male 

Female ^^     ; 

Total    

Patients  Admitted  During  Year: 

To  Medical  Wards,  Male 

Female 

To  Surgical  Wards,  Male 

Female 

To  Private  Rooms,  Male 

Female 

Total   

Total  Patients  Treated  in  Hospital  Wards 
AND  Private  Rooms  During  Year: 

Male 

Female 

Patients  Discharged  During  Year: 

Cured 

Improved    

Unimproved 

Transferred  to  other  institutions 

Died 

Total    

Patients  in  Hospital  End  of  Year: 

In  Medical  Wards,  Male 

Female 

In  Surgical  Wards,  Male 

Female 

In  Private  Rooms,  Male 

Female 

Total   

11 


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12  SCHEDULE  6.  —  Continued 

Total  Patient  Days  Treatment: 

Free  Ward 

Endowed  Bed 

Pay  Ward 

Private  Room 

Total    

Percentage: 

Free  Ward  Days    

Endowed  Bed  Days 

Pay  Ward  Days 

Private  Room  Days 

Average  Patients  per  Day  :  . 

Free  Ward 

Endowed  Bed 

Pay  Ward  

Private  Room 

Total    

Average  Time  per  Patient  in  Hospital 

Daily  Average  Cost  per  P*rivate  Room  Patient. . . 
Daily  Average  Cost  per  Ward  Patient 

EMERGENCY  WARD 


Patients  Under  Treatment  first  of  year,  Male  . . . 

Female  . 
Patients  Admitted  during  year,    ....       Male  . . . 

Female  . 
Total  Patients  Treated  during  year,         Male  . . . 

Female  . 

Patients  Discharged  during  year 

Patients  Under  Treatment  end  of  year,    Male  .  . . 

Female  . 
Visits  made  to  Emergency  Ward  during  year    . . . 

Average  Visits  made  per  day 

Average  Visits  p)er  Patient 

Daily  Average  Cost  per  Emergency  Ward  Patient. 


1907 


1906 


1907 


1906 


•    ••••    ••• 


•  •  •  • 


•  •  •  • 


SCHEDULE  6.  —  Continued 


13 


DISPENSARY 

♦Patients  Under  Treatment  first  of  year,  Male  . . 

Female 
Patients  Admitted  during  year,  Male  . . 

Female 
Total  Patients  Treated  during  year,         Male  , . 

Female 

♦Patients  Discharged  during  year, 

♦Patients  Under  Treatment  end  of  year,  Male  . . 

Female 

Visits  made  to  Dispensary  during  year   

Average  Visits  per  day 

Average  Visits  per  Patient 

Daily  Average  Cost  per  Dispensary  Patient 


AMBULANCE 

Ambulance  Calls  during  year 

Average  Calls  per  day 

Average  Cost  per  Ambulance  Call 

Patients  Treated  by  Ambulance  Surgeon  in  Emer- 
gency Ward  and  Transferred 

Patients  Treated  by  Ambulance  Surgeon  and  left 
at  place  of  call  or  transferred  direct  to  other  In- 
stitutions or  to  their  homes 


1907 


1906 


•  •  • 


VISITING  OR  HOME   (DISTRICT)   NURSING 


No.  of  Patients  Visited 
No.  of  Visits  Made  . . . . 
Average  Visits  per  day 
Average  cost  per  visit  . 


SUMMARY 

Total  Patients  Treated  during  year  in  all  Depart- 
ments   » ...  *  • . . . 

Average  Patients  per  day  in  all  Departments ....  

Daily  average  number  of  Employees  Boarded  in 

Hospital ....  .... 

Daily  Cost  per  capita  for  Provisions  for  all  persons 

supported    ....  

♦  If  on  account  of  the  nature  of  the  service  in  the  Dispensary  it  is  im- 
practicable to  determine  accurately  the  number  of  patients  under  treatment 
at  first  or  end  of  month  or  year,  or  the  number  of  patients  discharged  during 
any  month  or  year,  estimated  figures  should  be  shown. 


DISTRIBUTION  OF  EXPENSES 


15 


INSTRUCTIONS  REGARDING  DISTRIBUTION  OF  HOSPITAL 

OPERATING,  AND   CORPORATION  OR  OTHER 

CURRENT  EXPENSES 

ADMINISTRATION  EXPENSES 

1.  Salaries,  Officers  and  Clerks. 

This  account  includes  the  salaries  of  general  officers  of  the 
Hospital  and  their  assistants  or  clerks,  whose  salaries  are  not 
directly  chargeable  to  any  department. 

This  account  should  not  include  salaries  of  officers  or  clerks, 
who  are  exclusively  engaged  with  the  management  of  the  cor- 
poration, estate  or  sources  of  revenue  outside  of  the  ordinary 
receipts  of  the  hospital  proper.  If  certain  officers  or  clerks  are 
partly  engaged  in  this  manner,  a  proper  proportion  of  their 
salaries  should  be  charged  accordingly. 

2.  Office  Expenses. 

This  account  includes  the  cost  of  traveling  expenses  of  em- 
ployees, car  fares,  express  charges,  messenger  service,  subscrip- 
tions to  newspapers  and  periodicals,  office  furniture  and  fixtures, 
and  such  other  office  supplies  as  are  not  properly  chargeable  to 
any  other  subdivisions  of  Administration  Expenses  or  to  Cor- 
poration Expenses. 

3.  Stationery,  Printing  and  Postage. 

This  account  includes  the  cost  of  printing  annual  reports, 
blank  books,  blank  forms,  paper,  stationery,  stationery  supplies, 
etc.,  used  in  the  general  work  of  the  hospital.  It  should  not 
include  expenditures  of  this  nature  made  for  corporation  pur- 
poses. 

The  following  is  a  list  of  the  more  important  items  which  may 
be  chargeable  to  this  account: 


Arm  rests, 

Calendars 

Envelopes 

Binders 

Carbon  paper 

Erasers 

Blank  cards 

Cardboard 

Eyelet  punches 

Blank  paper 

Cards 

Eyelets 

Blank  tablets 

Circulars 

Hektogjraphs 

Blotters 

Copy  (impression)  books 

Indexes 

Blotting  paper 

Dating  stamps 
14 

Ink 

Inkstands 
Invoice  books 
Legal  cap  paper 
Letter  paper 
Manifold  paper 
Mimeographs 
Mucilage 
Mucilage  brushes 
Notices 

Numbering  stamps 
Oil  paper 
Orders 
Paper 

Paper  baskets 
Paper  clips 
Paper  cutters 


Paper  fasteners, 
Paper  files 
Paper  weights 
Pencil  erasers 
Pencils 
Penholders 
Pen  racks 
Pens 
Pins 
Postage, 
Printed  cards 
Printed  tablets 
Rubl^er  bands 
Rubber  stamps 
Rulers 
Ruling  pens 


Scrap  books 

Sealing  wax 

Seals 

Shears 

Shipping  tags 

Shorthand  books 

Sponge  cups 

Sponges 

Telegraph  blanks 

Tissue  (impression)  paper 

Twine 

Typewriters 

Waste  baskets 

Water  holders 

Wrapping  paper,  etc. 


4.  Telegraph  and  Telephone. 

This  account  includes  all  expenditures,  account  telegraph 
messages,  rent  of  telephones,  salaries  of  operators  or  maintenance 
of  telephones  and  telephone  lines. 

5.  Legal  Expenses. 

This  account  includes  all  fees  and  retainers  paid  for  services 
of  attorneys,  costs  of  suits  and  all  legal  and  court  expenses  in- 
curred in  the  operation  of  the  Hospital.  It  should  not  include 
expenditures  of  this  nature  made  for  corporation  purposes. 

6.  Miscellaneous. 

This  account  includes  such  other  administjation  expenses  as 
are  not  directly  chargeable  to  any  of  the  foregoing  accounts,  or 
to  corporation  expenses. 

PROFESSIONAL  CARE  OF  PATIENTS 

7.  Salaries  and  Wages. 

This  account  includes  the  salaries  and  wages  of  employees 
under  the  various  headings  named. 

8.  Equipment  for  Nurses. 

This  account  includes  the  cost  of  uniforms,  books  and  instru- 
ments, if  furnished  to  the  nurses  by  the  Hospital. 

If  uniforms,  books  and  instruments  are  purchased  by  the 
Hospital,  to  be  paid  for  later  by  the  nurses,  they  should  be  charged 
to  the  General  Material  Account,  and  that  account  should  be 
credited  when  these  are  paid  for  by  the  nurses. 


16 


DISTRIBUTION  OF  EXPENSES 


9.  Medical  and  Surgical  Supplies. 

This  account  includes  the  cost  of  apparatus  and  instmments, 
medical  and  surgical  supplies,  and  alcohol,  liquors,  wines,  etc., 
purchased  for  the  general  use  of  the  Hospital,  not  specifically 
chargeable  to  any  department. 

It  would  not,  however,  include  the  purchase  of  apparatus  and 
instruments  in  large  quantities  to  equip  new  and  additional 
buildings,  which  should  be  charged  to  capital  account,  under  the 
heading  provided  therefor. 

10.  Dispensary. 

(a)  Salaries  and  Labor.  This  account  includes  the  salaries 
and  wages  of  physicians,  assistants,  nurses,  and  any  other  em- 
ployees in  this  department. 

(6)  Supplies.  This  account  includes  the  cost  of  all  apparatus 
and  instruments,  medical  and  surgical  supplies,  and  any  other 
supplies  whatsoever,  which  are  properly  chai^eable  to  this  de- 
partment. 

11.  Emergency  Ward. 

(a)  Salaries  and  Labor.  This  account  includes  the  salaries 
and  wages  of  physicians,  assistants,  nurses,  and  any  other  em- 
ployees in  this  department. 

(6)  Supplies.  This  account  includes  the  cost  of  all  apparatus 
and  instruments,  medical  and  surgical  supplies,  and  any  other 
supplies  whatsoever,  which  are  properly  chargeable  to  this  depart- 
ment. 

12.  Visiting  or  Home  (District)  Nursing. 

(a)  Salaries.  This  account  includes  the  salaries  of  nurses 
employed  in  this  service. 

(6)  Supplies.  This  account  includes  the  cost  of  all  medical 
and  surgical  supplies,  food,  clothing,  or  any  other  supplies  what- 
soever purchased  for  this  service  for  use  of  patients. 

13.  X-Ray  Service. 

(a)  Salaries  and  Labor.  This  account  includes  the  salaries 
and  wages  of  physicians,  operators  and  any  other  employees  in 
this  service. 

(b)  Supplies.  This  account  includes  the  cost  of  apparatus  and 
supplies  which  are  properly  chai^eable  to  this  service. 


DISTRIBUTION  OF  EXPENSES 


DEPARTMENT   EXPENSES 


17 


14.  Ambulance. 

(a)  Labor.  This  account  includes  the  wages  of  all  employees 
in  this  department;  also  the  cost  of  any  other  labor  in  connection 
with  making  repairs  or  maintaining  the  equipment  of  this  depart- 
ment. 

(6)  Supplies.  This  account  includes  the  cost  of  all  equip- 
ment and  supplies  of  any  nature  which  are  properly  chargeable 
to  this  department;  also,  the  cost  of  any  material  used  in  making 
repairs  or  maintaining  the  equipment  of  this  department.  It 
should  not  include,  however,  new  and  additional  equipment, 
such  as  ambulances,  live  stock,  etc. 

It  is  considered  more  proper  to  charge  such  new  equipment 
to  capital  account,  under  the  heading  provided  therefor. 

15.  Pathological  Laboratory. 

(a)  Salaries  and  Labor.  This  account  includes  the  salaries 
and  wages  of  physicians,  assistants,  and  any  other  employees  in 
this  department,  including  amounts  paid  for  cost  of  labor  in 
making  repairs  or  maintaining  the  equipment  of  this  department. 

(6)  Supplies.  This  account  includes  the  cost  of  all  apparatus 
and  instruments,  medical  and  surgical  supplies,  and  any  other 
supplies  whatsoever,  which  are  properly  chargeable  to  this  de- 
partment; also,  the  cost  of  any  materials  used  in  making  repairs 
or  maintaining  the  equipment  of  this  department. 

16.  Training  School. 

(a)  Salaries  and  Labor.  This  account  includes  the  salaries 
and  wages  of  officers,  instructors,  and  any  other  employees  which 
are  chargeable  exclusively  to  the  cost  of  operating  and  maintain- 
ing the  training  school,  and  which  can  not  properly  be  charged 
to  any  other  account. 

(6)  Supplies.  This  account  includes  the  cost  of  supplies  and 
materials  which  are  directly  chargeable  to  the  cost  of  operating 
and  maintaining  the  training  school  exclusively,  but  does  not 
include  the  cost  of  supplies  for  housekeeping,  kitchen,  laundry, 
steward's  department,  and  general  house  and  property  expenses 
in  connection  with  the  training  school,  which  should  be  charged 
under  their  respective  headings  elsewhere,  together  with  other 
expenses  of  similar  character  for  the  general  hospital,  as  it  does 
not  seem  desirable  to  further  subdivide  the  training  school  account. 


!| 


18 


DISTRIBUTION  OF  EXPENSES 


17.  Housekeeping. 

(a)  Labor.  This  account  includes  the  salaries  and  wages  of 
the  housekeeper  and  all  persons  employed  in  this  department, 
including  waitresses,  chambermaids,  scrubwomen,  porters,  etc.; 
also,  all  persons  employed  in  making  and  maintaining  house- 
keeping supplies  and  in  cleaning,  etc.,  chargeable  to  the  general 
hospital  and  training  school,  and  not  chargeable  to  any  other 
department. 

(6)  Supplies.  This  account  includes  the  cost  of  furniture 
and  fixtures,  such  as  beds,  bedding,  chairs,  tables,  tableware, 
linen,  and  all  other  housekeeping  supplies.  It  also  includes  the 
repairs  of  same.  It  should  not  include,  however,  large  quantities 
of  new  and  additional  furniture. 

It  is  considered  more  proper  to  charge  these  to  capital  account, 
under  the  heading  provided  therefor. 

18.  Kitchen. 

(o)  Labor.  This  account  includes  wages  and  labor  of  all 
persons  employed  in  this  department,  in  connection  with  the 
preparation  and  general  distribution  of  all  food. 

(6)  Supplies.  This  account  includes  the  cost  of  all  kitchen 
utensils,  fuel  used  in  the  kitchen  range  and  other  supplies  and 
materials  chargeable  to  the  operation  and  maintenance  of  the 
kitchen,  not  including,  however,  provisions  mentioned  under  the 
heading  of  steward's  department. 

19.  Laundry. 

(a)  Labor.  This  account  includes  the  wages  of  employees 
engaged  in  this  department  or  the  cost  of  laundry  work  done  out- 
side. It  also  includes  the  cost  of  any  labor  in  connection  with 
repairs  or  maintenance  of  equipment  of  this  department. 

(6)  Supplies.  This  account  includes  the  cost  of  all  supplies 
used  in  this  department,  including  the  materials  used  in  connec- 
tion with  operating  and  maintaining  the  equipment  of  this  de- 
partment. 

20.  Steward's  Department. 

(a)  Labor.  This  account  includes  the  wages  of  all  persons 
employed  in  receiving  storing  and  distributing  the  supplies  of 
this  department. 

(b)  Provisions. 

Bread.  —  This  amount  includes  the  cost  of  ail  bread,  cake, 
pastry,  etc.,  purchased. 


DISTRIBUTION  OF  EXPENSES 


19 


Milk  and  Cream.  —  This  amount  includes  the  cost  of  all  milk, 
cream,  cheese  and  ice  cream  purchased. 

Groceries.  —  This  account  includes  the  cost  of  all  groceries, 
canned  goods,  flour,  dried  fruit,  etc. 

Butter  and  Eggs. —  This  account  includes  the  cost  of  all 
butter  and  eggs. 

Fruits  and  Vegetables.  —  This  account  includes  the  cost  of  all 
fresh  fruits  and  fresh  vegetables. 

Meat,  Poultry  and  Fish.  —  This  account  includes  the  cost  of 
all  meat,  whether  fresh,  dried  or  smoked,  and  of  poultry,  game, 
fish  and  all  sea  food. 


GENERAL  HOUSE  AND  PROPERTY  EXPENSES 

21.  Electric  Lighting. 

This  account  includes  the  cost  of  all  labor,  supplies  and  ma- 
terials used  in  connection  with  operating  and  maintaining  the 
electric  lighting  plant,  not  including,  however,  the  cost  of  main- 
taining machinery  used  in  connection  with  same,  which  is  charge- 
able to  maintenance,  machinery  and  tools.  It  includes  the  cost 
of  maintaining  electric  lamps,  fixtures  or  wiring,  but  does  not 
include  the  cost  of  operating  steam  plant  or  dynamos,  which  is 
chargeable  to  maintenance,  machinery  and  tools.  This  account 
of  electric  lighting  includes  the  cost  of  any  electric  light,  if  fur- 
nished from  outside. 

22.  Fuel,  Oil  and  Waste. 

This  account  includes  the  cost  of  all  fuel,  oil  and  waste  used 
in  connection  with  operating  and  maintaining  the  power,  lighting 
and  heating  plant,  but  does  not  include  the  cost  of  fuel  used  in  the 
kitchen  or  laundry  range. 

23.  Gas. 

This  account  includes  the  cost  of  all  gas. 

24.  Ice. 

This  account  includes  the  cost  of  all  ice. 

(If  Refrigerating  Plant  is  used,  indicate  by  foot-note.) 

25.  Maintenance  Real  Estate  and  Buildings. 

This  account  includes  the  cost  of  all  labor  and  materials  used 
in  connection  with  repairs  and  maintenance  of  real  estate  and 
buildings  in  the  hospital  group.     It  includes  the  cost  of  repairs 


20 


DISTRIBUTION  OF  EXPENSES 


I 


to  fences,  sidewalks,  and  the  cost  of  keeping  sidewalks  and  grounds 
in  good  order,  shoveling  snow,  etc. 

This  account  should  not  be  charged  with  repairs  and  renewals 
of  furniture  and  fixtures  such  as  beds,  bedding,  chairs,  tables, 
tableware,  etc.,  which  are  chargeable  to  housekeeping  supplies. 

This  account  does  not  include  the  cost  of  new  and  additional 
real  estate  and  buildings.  It  is  thought  more  proper  to  charge 
the  cost  of  these  to  capital  account,  under  the  headings  provided 
for  sites  and  grounds  or  buildings. 

26.  Maintenance,  Machinery  and  Tools. 

This  account  includes  the  cost  of  all  labor  or  materials  used 
in  connection  with  repairs,  maintenance  and  renewals  of  boilers, 
stationary  engines,  dynamos,  pumps  and  other  machinery,  in- 
cluding the  shafting,  belting  and  other  appliances  for  running 
machinery  and  all  tools  and  fixtures  used  in  connection  therewith. 

It  includes  the  wages  of  engineers,  firemen,  etc.,  not  directly 
chargeable  to  other  accounts. 

This  account  should  not  include  the  cost  of  machinery  for  new 
buildings.  It  is  considered  that  this  is  more  properly  chai^geable 
to  this  heading  under  capital  account. 

27.  Plumbing  and  Steamfitting. 

This  account  includes  the  cost  of  all  labor  and  materials  used 
in  connection  with  repairs  and  renewals  of  all  water,  gas  or  steam 
pipes  and  fittings. 

28.  Rent. 

This  account  includes  the  cost  of  rental  of  buildings  used  in 
connection  with  hospital  work. 

29.  Insurance. 

This  account  includes  the  cost  of  all  insurance  for  account  of 
the  hospital. 

30.  Miscellaneous. 

This  account  includes  the  cost  of  any  labor  and  materials 
chargeable  to  general  house  and  property  expenses,  not  included 
in  any  of  the  headings  already  provided  for. 

CORPORATION   EXPENSES 

31.  Salaries  Officers  and  Clerks. 

This  account  includes  salaries  of  officers  and  clerks,  who  are 
exclusively  engaged  with  the  management  of  the  corporation, 


DISTRIBUTION  OF  EXPENSES 


21 


estate  or  other  sources  of  revenue  outside  of  the  ordinary  receipts 
of  the  hospital  proper. 

If  certain  officers  or  clerks  are  partly  engaged  in  this  manner 
a  proper  proportion  of  their  salaries  should  be  charged  accord- 
ingly. 

32.  Stationery,  Printing  and  Postage. 

This  account  includes  expenditures  of  this  nature  for  cor- 
poration purposes,  including  cost  of  soliciting  Donations,  etc. 

33.  Legal  Expenses. 

This  account  includes  expenditures  of  this  nature  made  for 
corporation  purposes. 

34.  Interest  on  Mortgages  and  Loans  Payable. 
This  heading  explains  itself. 

35.  Taxes. 

This  account  includes  all  taxes,  if  any,  paid  on  property  used 
for  hospital  purposes. 

Taxes  paid  on  property  held  for  investment  and  not  used  for 
hospital  purposes  should  be  debited  to  income,  if  any,  from  such 
investment.  If  there  is  no  income  from  such  investment,  these 
expenses  should  be  debited  to  the  capital  account  of  such  invest- 
ment. 

36.  Miscellaneous. 

To  this  account  should  be  charged  any  other  corporation  ex- 
penses not  properly  chargeable  to  any  of  the  other  headings 
provided,  including  petty  current  expenses  paid  on  account  of 
investments. 

Other  than  petty  current  expenses  paid  on  property  held  for 
investment  and  not  used  for  hospital  purposes  should  be  debited 
to  income,  if  any,  from  such  investment.  If  there  is  no  income 
from  such  investment,  these  expenses  should  be  debited  to  the 
capital  account  of  such  investment. 

37.  Current  Expenses  from  Special  Funds  for  Stated  Pur- 
poses. 

(Show  expenditure  from  each  fund  separately.) 
This  account  explains  itself. 


APPENDIX 

Advantages  of  Uniform  and  Intelligent  Hospital  Financial 

Reports  and  Statistics 

Some  advantages  to  hospitals  or  other  similar  institutions  of 
adopting  financial  and  statistical  reports  in  form  similar  to  that 
recommended  in  this  book  are  as  follows: 

First.  —  It  provides  an  intelligent  and  accurate  system  of 
accounting,  which  has  proved  entirely  satisfactory  to  a  number  of 
different  institutions,  and  is  recommended  by  many  practical 
experts. 

Second.  —  The  system  of  book-keeping  herein  recommended 
involves  less  work,  considering  results  obtained,  than  any  other 
system  of  accounting  heretofore  recommended  for  general  adop- 
tion by  hospitals.  At  the'  Presbyterian  Hospital  it  does  not 
require  in  the  aggregate  more  than  one  man's  time  to  take  care  of 
all  the  accounts. 

Third.  —  Where  a  uniform  system  of  accounts  and  statistics 
is  used  by  different  hospitals,  comparisons  can  be  made  on  a  fair 
and  intelligent  basis.  These  comparisons  are  of  much  value  and 
interest  not  only  to  officials  of  hospitals,  but  also  to  the  public 
who  may  be  interested  in  the  work  and  results  obtained  by  such 
institutions. 

Fourth.  —  As  many  hospitals  and  other  similar  institutions  are 
largely  maintained  by  contributions  from  the  public,  such  insti- 
tutions should  inform  the  public  by  means  of  comprehensive  and 
uniform  financial  reports  and  statistics  as  to  expenditures  made, 
revenue  received,  assets  and  liabilities,  work  accomplished  and 
cost  of  same.  Where  such  information  is  furnished  in  some  uni- 
form manner,  it  is  much  more  easily  understood  by  all  interested, 
than  if  each  different  institution  makes  reports  in  some  manner 
peculiar  to  itself  with  which  the  public  is  not  familiar. 

Object  of  this  Appendix 

In  order  to  explain  as  clearly  as  possible  to  those  who  are  not 
expert  accountants  just  what  forms  and  account  books  may  be 

22 


i 

\ 


r 


DOUBLE  ENTRY  BOOK-KEEPING 


23 


used  and  how  the  various  entries  and  statements  may  be  made 
in  keeping  accounts  in  accordance  with  this  system,  there  is 
given  in  this  Appendix  descriptions  and  illustrations  of  most  of 
the  forms  and  entries  used  by  the  Presbyterian  Hospital. 

Appucability  of  this  System  of  Accounting  to  all  Sorts  of 

Charitable  Institutions 

With  slight  modifications  to  suit  varying  conditions,  the  sys- 
tem of  accounting  described  herein  should  be  applicable  to  any 
hospital,  large  or  small.  In  the  case  of  small  institutions,  many 
of  the  sub-divisions  shown  on  the  schedules  and  elsewhere,  if  not 
needed,  may  be  omitted  entirely,  which  would  simplify  the  state- 
ments and  accounts.  For  very  large  hospitals  or  for  those  doing 
special  work,  it  may  be  desirable  to  have  some  additional  or 
different  sub-divisions  than  those  shown  in  the  Schedules,  but 
the  method  of  keeping  the  accounts,  and  the  general  arrangement 
of  the  forms  and  statements  should  be  about  the  same  in  any 
case.  The  same  system  of  accounting  with  proper  modifications 
of  details  could  likewise  be  applied  in  keeping  the  accounts  of 
any  other  kind  of  charitable  institution. 

Double  Entry  System  of  Book-keeping 

Under  the  double  entry  system  of  book-keeping,  now  generally 
used  by  up  to  date  corporations,  any  expense  incurred  or  paid, 
or  any  loss  or  depreciation  charged  must  be  debited  to  one  Gen- 
eral Ledger  Account,  and  credited  to  another,  and  any  revenue, 
receipt  or  profit  accrued  or  received  must  be  credited  to  one 
General  Ledger  Account  and  debited  to  another.  If  the  debit 
sides  of  all  these  Ledger  Accounts  are  then  totaled,  the  results 
should  equal  the  sum  of  all  the  totals  on  the  credit  side  of  all 
Ledger  Accounts. 

In  these  same  General  Ledger  Accounts,  if  the  difference  only 
in  the  totals  of  the  entries  on  the  debit  side  and  the  credit  side, 
or  the  balance  of  each  account  is  entered  upon  what  is  called  a 
Balance  Sheet  on  the  debit  side  of  the  Balance  Sheet,  opposite 
accounts  in  which  the  debits  exceed  the  credits,  and  on  the  credit 
side  of  the  Balance  Sheet,  opposite  accounts  in  which  the  credits 
exceed  the  debits,  the  total  of  all  these  balances  on  the  debit  side 
of  the  Balance  Sheet  should,  of  course,  agree  with  the  total  of  all 


!( 


i 


24 


SUPERINTENDENT'S  VOUCHERS 


II 


the  balances  on  the  credit  side  of  the  Balance  Sheet,  if  the  entries 
have  been  correctly  made  and  footed. 

If  these  totals  do  not  agree,  it  is  evident  some  error  has  been 
made,  which  must  be  found  and  rectified. 

The  advantages  of  this  double  entry  system  of  accounting  are 
that  it  enables  its  users  to  easily  and  accurately  test  the  correct- 
ness of  the  entries  and  footings  made  on  the  books,  and  to  deter- 
mine the  proper  debit  or  credit  balance  of  any  General  Ledger 
Account. 

SUPERINTENDENT'S  ACCOUNTS 

The  following  paragraphs  describe  the  various  forms  used  in 
the  Superintendent's  office  of  the  Presbyterian  Hospital  and  the 
manner  in  which  entries  are  made  to  the  accounts  referred  to. 

Vouchers 

Vouchers  are  used  for  convenience  to  provide  a  uniform  size 
and  kind  of  blank  on  which  to  describe  each  respective  bill,  as 
illustrated  on  Exhibit  A.  They  also  bear  suitable  certificates  for 
clerks  and  officials  to  sign,  stating  that  all  extensions,  additions 
and  calculations  in  the  account  have  been  examined  and  found 
correct,  and  that  the  account  has  been  properly  entered  on  the 
books  and  has  not  been  previously  entered  or  paid,  and  also  that 
the  account  is  correct  and  has  been  incurred  for  the  benefit  of  the 
Hospital. 

Provision  is  also  made  so  that  the  party  in  whose  favor  a 
voucher  is  made  may  sign  his  receipt  thereon  of  the  amount  called 
for  by  the  voucher. 

On  the  back  of  each  voucher  it  is  found  convenient  to  print 
all  of  the  headings  adopted  in  the  classification  of  expenses,  to 
which  any  expense  paid  by  voucher  might  be  chained,  not  includ- 
ing pay-roll  expenses,  as  a  similar  provision  can  be  made  on  the 
back  of  some  of  the  pay-roll  sheets,  so  that  distribution  of  pay- 
rolls to  the  proper  headings  can  be  recorded  on  the  back  of  the 
last  sheet  of  the  monthly  pay-roll  in  the  same  way,  as  the  pay- 
roll is  treated  as  one  voucher. 

A  clear  record  may  thus  be  kept  on  each  voucher  and  in  a 
Voucher  Register  showing  to  what  account  or  accounts  each 
voucher  has  been  charged. 

Vouchers  should  be  consecutively  numbered,  to  correspond 


AND  PAY  ROLLS 


25 


with  number  given  in  Voucher  Register.  After  being  paid  they 
should  be  filed  for  reference  in  consecutive  order,  so  they  may  be 
easily  referred  to  if  desired. 

The  vouchers  only  are  sent  out  of  the  Superintendent's  office 
between  the  10th  and  15th  of  each  month,  when  bills  for  the  pre- 
ceding month  are  ready  for  payment,  having  been  approved  by 
the  Superintendent  and  Executive  Committee.  As  the  Superin- 
tendent has  a  complete  record  of  each  voucher  on  his  Voucher 
Register  and  also  has  in  his  office  the  original  bills  to  which  each 
voucher  refers,  the  extra  labor  and  expense  of  making  separate 
checks  is  not  considered  necessary.  Considerable  labor  will  be 
saved  if  vouchers  are  made  in  the  form  of  and  used  as  a  check,  as 
illustrated  on  Exhibit  A.  When  such  vouchers  are  mailed  in 
payment  of  bills,  they  are  almost  invariably  receipted  and  re- 
turned promptly  to  the  Hospital  through  the  bank  at  which  they 
are  payable. 


All  Expenses  Paid  by  Vouchers  Through  Superintendent's 

Office 

It  will  simplify  the  keeping  of  accounts  if  all  expenses  indicated 
on  Schedules  1  and  3,  which  do  not  include  taxes  on  investments 
or  other  than  petty  current  expenses  account  investments,  are 
paid  by  vouchers  through  the  Superintendent's  Office. 

Pay-Rolls 

A  sample  pay-roll  sheet  is  illustrated  on  Exhibit  B.  The  dis- 
tribution of  pay-roll  expenses  is  printed  on  the  back  of  only  a 
small  percentage  of  the  pay-roll  sheets,  as  this  distribution  need 
be  shown  only  on  the  last  sheet  of  the  monthly  pay-roll,  from 
which  the  expenses  chargeable  to  each  account  can  be  posted  to 
the  Voucher  Register,  as  is  done  in  the  case  of  other  vouchers. 
The  pay-roll  is  paid  in  cash,  and  is  treated  as  one  voucher.  The 
Superintendent  draws  this  cash  by  voucher  in  favor  of  himself 
from  remittances  made  to  him  by  the  Treasurer,  as  described  on 
page  34. 

This  voucher  is  later  attached  to  the  receipted  pay-roll  and 
presented  to  the  Executive  Committee  for  approval. 


ii 


I 


26 


SUPERINTENDENT'S  TIME  CHECKS 


Time  Checks 

In  case  employees  leave  the  service  of  the  Hospital  and  it  is 
desired  to  pay  them  their  salary  or  wages  before  the  regular 
monthly  pay-roll  is  made  up,  Time  Checks  in  the  following  form 
are  issued  and  properly  certified  and  record  of  same  is  kept  on 
a  stub  as  indicated. 


i 


No 190 

Favor  of . . . . 
Occupation  . 

Days 

Rate 

Amount  $  . . 
Issued  by. . . 


No. 


THE  PRESBYTERIAN  HOSPITAL 

TIME    CHECK  — NOT   NEGOTIABLE 

New  York, 190. . 

^1)10  €rrttfir0,  That employed  as 

has  worked ....  days  in  month  of 190 . . 

at$ per ,  and  is  entitled  to dollars  and 

cents. 

Received  payment  in  full, 
Time  given  has  been  noted 
in  time  book  opposite  name 


Amount  $, 


Witness 


When  such  Time  Checks  are  receipted  by  the  parties  in  whose 
favor  they  are  made  and  presented  for  payment  they  are  then  paid 
in  cash. 

When  the  pay-roll  is  made  up  records  of  Time  checks  issued 
are  noted  thereon,  as  indicated  on  Exhibit  B,  and  receipted  Time 
Checks  are  filed  with  receipted  pay-rolls. 

SUPERINTENDENT'S  VOUCHER  REGISTER 

In  order  to  avoid  making  separate  entries  to  General  Ledger 
Accounts  for  each  individual  expense  incurred,  and  so  that  en- 
tries need  be  made  for  the  totals  only  at  the  end  of  each  month, 
and  to  economize  time  and  labor  in  recapitulating  results,  a 
Superintendent's  Voucher  Register  is  used  with  headings  prop- 
erly arranged  in  separate  columns  to  correspond  closely  with 
the  classification  of  expenses  agreed  upon,  as  illustrated  on  Ex- 
hibit C. 


AND   VOUCHER  REGISTER 


27 


If  there  are  apt  to  be  only  two  or  three  bills  per  month  for  any 
one  sub-division  of  expenses,  it  is  not  necessary  to  have  a  separate 
column  for  such  a  sub-division,  but  it  may  be  grouped  with  some 
other  expenses  under  the  proper  general  heading  and  in  a  vertical 
column  headed  Distribution,  the  sub-division  to  which  it  belongs 
can  be  indicated  on  the  same  line. 

For  smaller  Institutions  than  the  Presbyterian  Hospital  hav- 
ing less  monthly  bills  to  pay  and  less  sub-divisions  of  expenses,  a 
correspondingly  smaller  Voucher  Register  than  that  illustrated 
on  Exhibit  C  would  be  entirely  suitable. 

For  a  small  hospital  for  example  all  Administration  Expenses 
may  be  entered  in  one  vertical  column  headed  Administration 
Expenses,  and  in  the  column  headed  "Distribution"  the  sub- 
division or  sub-divisions  of  Administration  Expenses  to  which 
any  vouchers  are  chargeable  may  be  designated.  In  such  cases 
where  the  monthly  entries  in  any  one  column  are  not  very  nu- 
merous, it  would  not  be  difficult  at  the  end  of  each  month  to  re- 
capitulate the  total  amounts  chargeable  to  each  sub-division  of 
expenses. 

After  all  the  vouchers  for  the  month  have  been  entered  upon 
the  Voucher  Register,  it  is  then  a  simple  matter  to  make  the 
necessary  footings  and  recapitulation,  so  as  to  show  the  total 
expenses  for  each  and  all  of  the  different  sub-divisions  called  for 
by  the  classification  of  expenses. 

These  totals  which  represent  expenses  incurred,  but  are  not 
cash  transactions,  are  then  both  debited  and  credited  direct  to  the 
proper  General  Ledger  accounts,  as  indicated  hereafter. 

References  should  be  made  on  the  Voucher  Register  to  the 
pages  of  the  Ledger  on  which  totals  are  posted.  The  figures 
required  to  show  the  details  of  Current  Expenses  (Schedule  1)  and 
Capital  Expenditures  (Schedule  3)  are  taken  by  the  Superintend- 
ent direct  from  the  Voucher  Register. 

SUPERINTENDENT'S  CARD  LEDGER  ACCOUNTS  WITH 

EACH  PAY  PATIENT 

In  order  to  keep  proper  records  of  amounts  due  and  amounts 
paid,  a  Card  Ledger  Account  is  kept  with  each  pay  patient  on  a 
card  illustrated  on  Exhibit  D.  On  these  cards,  pay  patients  are 
numbered  consecutively,  beginning  with  No.  1,  the  first  of  each 


28 


SUPERINTENDENT'S  CARD  LEDGER 


ACCOUNTS  WITH  PAY  PATIENTS 


29 


f 


.< 


^ 


fiscal  year,  for  reference  and  so  that  by  these  numbers,  it  is  easy 
to  see  how  many  different  pay  patients  are  admitted  each  month 
during  the  year. 

On  a  separate  card  for  each  pay  patient  are  shown  the 
amounts  due  from  him  for  board  and  attendance,  special  nursing, 
telephone  messages  and  other  miscellaneous  expenses  incurred  for 
his  account,  and  total  amount  due  accruing  during  each  month. 
Payments  received  for  account  of  Pay  Patients  are  entered  at 
once  on  the  Superintendent's  Cash  Book,  from  which  they  are 
posted  daily  to  the  proper  Patient's  Card  Ledger  Account  in  the 
column  provided  therefor. 

The  following  paragraphs  will  explain  just  what  is  meant  by 
"Advance  Payments  by  Patients"  and  "Overpayments  by 
Patients." 

"ADVANCE  PAYMENTS  BY  PATIENTS"  are  payments 
made  by  them  for  care  or  services,  etc.,  to  be  rendered  during 
some  succeeding  month. 

"OVERPAYMENTS  BY  PATIENTS"  are  payments  made 
by  them  for  services  or  care,  etc.,  never  rendered.  As  the  Hospi- 
tal offers  to  refund  these  "overpayments"  to  patients  concerned, 
when  they  leave  the  Hospital,  and  as  they  are  liable  to  be  claimed 
by  such  patients  at  any  time,  the  amount  to  the  credit  of  "  Over- 
payments by  Patients"  Account  is  carried  as  a  liability  of  the 
Hospital  on  the  Superintendent's  Ledger.  From  time  to  time 
under  authority  of  the  proper  officials  of  the  Hospital  a  part  of 
the  amount  standing  to  the  credit  of  "  Overpayments  by  Patients  " 
Account,  which  represents  overpayments,  which  have  not  been 
claimed  for  a  long  time  and  will  probably  not  be  claimed,  is  trans- 
.  ferred  by  Journal  P'ntry,  No.  2,  as  indicated  on  page  35  to  "  Mis- 
cellaneous Hospital  Earnings." 

At  the  end  of  each  month  when  all  of  the  amounts  due  from 
each  Patient  for  such  month  and  all  of  the  amounts  paid  by  each 
Patient  during  such  month  have  been  entered  on  their  respective 
cards,  the  information  called  for  by  the  headings  shown  on  the 
back  of  each  card  can  then  be  posted  in  the  proper  column  or 
columns  namely: 

"  Accounts  Receivable  of  previous  months  paid  during  month."" 
"Advance  Payments  by  Patient  during  month." 
"Overpayments  by  Patients  during  month." 
"Accounts  Receivable  accruing  during  month." 


and  "Amount  Due  Accruing  during  month  or  Overpayments  by 
Patients  paid  by  Advance  Payments  of  previous  months." 

On  these  cards  the  totals  of  all  figures  for  any  one  month, 

which  may  be  entered  in  any  of  the  columns  headed 
"Total  Amount  Due  accruing  during  month." 
"Accounts  Receivable  of  previous  months  paid  during  month." 
"Advance  Payments  by  Patients  during  month." 
"Overpayments  by  Patients  during  month" 

must  equal  the  totals  of  all  figures  for  the  same  month,  which  may 

be  entered  in  any  of  the  columns  headed 
"Total  Cash  Payments  during  month." 
"Accounts  Receivable  accruing  during  month." 
"Amounts  Due  accruing  during  month  or  Overpayments  by 

Patients  paid  by  Advance  Payments  of  previous  months." 

At  the  end  of  each  month  the  figures  for  such  month  from 
each  of  these  Card  Ledger  Accounts  are  then  entered  upon  a  Bill 
Register  described  below  for  the  purpose  of  securing  the  totals 
of  all  such  accounts. 

The  figures,  if  any,  showing  "Overpayments  by  Patients 
refunded  during  month  "  are  posted  direct  from  the  Cash  Book  to 
the  cards  in  the  column  bearing  that  heading  in  order  to  con- 
plete  the  record  on  that  card,  but  it  is  not  necessary  to  enter  these 
figures  on  the  Bill  Register,  as  "Overpayments  by  Patients  re- 
funded during  month"  are  debited  direct  from  the  Cash  Book 
to  the  Ledger  account  "Overpayments  by  Patients"  as  shown 
later. 

At  the  Presbyterian  Hospital  bills  for  care  of  Pay  Patients  are 
ordinarily  presented  and  collected  two  weeks  in  advance. 

SUPERINTENDENT'S   BILL  REGISTER 

At  the  end  of  each  month  a  recapitulation  of  the  Card  Ledger 
Accounts  of  all  Pay  Patients  is  made  in  the  Superintendent's  Bill 
Register,  a  sample  page  of  which  is  shown  on  Exhibit  E.  In 
recapitulating  the  accounts  of  Pay  Patients,  the  accounts  of  Pri- 
vate Room  Patients  are  entered  together  and  totaled,  and  the 
accounts  for  Ward  Pay  Patients  are  entered  together  and  totaled. 
In  this  way  the  totals  in  the  columns  on  the  Bill  Register  headed 


I 


30 


SUPERINTENDENT'S  BILL  REGISTER 


|! 


i 


I 


"Cash  Payments  received  during  month"  as  regards  Private 
Room  Patients  and  as  regards  Ward  Pay  Patients  can  be  checked 
with  similar  totals  shown  on  the  Superintendent's  Cash  Book  at 
the  end  of  the  month,  with  which  they  must  agree  if  postings 
have  been  properly  made.  The  total  earnings  and  cash  receipts 
for  the  month  from  the  Dispensary,  Emergency  Ward,  X-Ray 
Service,  Sale  of  Junk,  Telephone  Tolls,  and  other  Miscellaneous 
Hospital  Earnings  (Schedule  2)  are  likewise  posted  in  detail  on 
the  Bill  Register  at  the  end  of  each  month. 

The  amount  due  for  and  cash  received  for  Greneral  Material 
sold  during  month  figured  at  cost  price  (profit,  if  any,  on  sales 
of  General  Material  being  credited  to  Miscellaneous  Hospital 
Earnings)  is  likewise  posted  on  the  Bill  Register. 

If  these  entries  for  each  month  are  correctly  made  on  the  Bill 
Register  in  the  columns  provided  therefor,  the  grand  total  of  the 
total  figures  shown  in  the  columns  headed 

"Total  Amount  Due  accruing  during  month." 
"Accounts  Receivable  of  previous  months  paid  during  month." 
"Advance  Payments  by  Patients  during  month." 
"Overpayments  by  Patients  during  month" 
must  equal  the  grand  total  of  the  totals  shown  in  columns  headed 
"Total  Cash  Payments  received  during  month." 
"Accounts  Receivable  accruing  during  month." 
"Amounts  Due  Accruing  during  month  or  Overpayments  by 
Patients  paid  by  Advance  Payments  of  previous  months." 

After  all  entries  for  the  month  are  made  on  the  Bill  Register, 
the  totals  of  the  columns  having  the  following  headings  are  then 
debited  and  credited  direct  to  the  proper  Superintendent's  Gen- 
eral Ledger  Accounts,  as  follows: 

"Total  Amount  Due  (Hospital  Earnings,  Schedule  2)  accruing 
during  month  is  debited  to  "Bill  Account"  and  credited  to 
"Superintendent's  Account  with  Treasurer." 

*'  Cost  price  of  General  Material  sold  during  month  "  is  deb- 
ited to  "  Bill  Account "  and  credited  to  *'  General  Material 
Account." 

"Advance  Payments  by  Patients  during  month" 
is  debited  to  "  Bill  Account"  and  credited  to  "  Advance  Payments 
by  Patients  Account." 

"Overpayments  by  Patients  during  month" 


SUPERINTENDENT'S  BILL  REGISTER 


31 


is  debited  to  "Bill  Account"  and  credited  to  "Overpayments  by 
Patients  Account." 

"  Amount  Due  accruing  during  month  or  Overpayments  paid 
by  Advance  Payments  of  previous  months  " 

is  debited  to  "Advance  Payments  by  Patients  Account"  and 
credited  to  "  Bill  Account." 

"Total  Cash  Payments  received  during  month"  as  shown  by 
the  Superintendent's  Bill  Register  should  agree  with  Cash  re- 
ceived by  the  Superintendent  during  month  in  payment  of  Bills 
rendered  patients  and  including  Dispensary,  Emergency  Ward, 
and  Other  Miscellaneous  receipts  account  Hospital  Earnings  and 
Cash  received  account  General  Material  sold,  as  shown  in  the 
recapitulation  at  the  end  of  the  month  in  the  Superintendent's 
Cash  Book,  described  later. 

These  total  Cash  Payments  received  during  month  account 
Hospital  Earnings  are  credited  direct  from  the  Cash  Book  to  "  Bill 
Account"  on  the  Superintendent's  General  Ledger,  as  indicated 
later,  and  it  is  therefore  not  necessary  to  post  this  item  from  the 
Bill  Register. 

It  is  not  necessary  to  post  from  the  Bill  Register  totals  in  the 
columns  headed 

"  Accounts  Receivable  of  previous  months  paid  during  month  " 
and 

"  Accounts  Receivable  accruing  during  month  " 
as  the  amount  of  "  Accounts  Receivable  of  previous  months  paid 
dunng  month"  is  already  included  in  "Total  Cash  Payments 
received  during  month"  and  the  amount  of  "Accounts  Receivable 
accruing  during  month"  is  already  included  in  "Total  Amount 
Due  accruing  during  month  "  referred  to  above. 

Reference  should  be  made  on  the  Bill  Register  to  the  pages  of 
the  Superintendent's  ledger  on  which  each  total  is  posted. 

From  the  totals  shown  in  the  first  four  columns  of  the  Bill 
Register  the  Superintendent  secures  the  necessary  information 
to  show  the  amount  of  Hospital  Earnings  for  each  month  as  in- 
dicated on  Schedule  2. 

SUPERINTENDENT'S  CASH  BOOK 

In  order  to  avoid  making  separate  entries  to  General  Ledger 
Accounts  for  each  item  of  cash  received  or  cash  paid  out,  a  Cash 


; 


32 


SUPERINTENDENT'S  CASH  BOOK 


Book  is  used  in  the  Superintendent's  office  with  headings  arranged 
to  economize  time  and  labor  in  recapitulating  totals,  so  as  to 
readily  show  total  cash  receipts  and  expenditures  for  each  month, 
under  the  desired  classifications.  A  sample  page  of  the  Superin- 
tendent's Cash  Book  is  shown  on  Exhibit  F. 

The  total  amount  of  Cash  on  hand  at  first  of  month  plus  the 
cash  received  during  month  as  shown  on  the  debit  side  of  the 
Cash  Book,  less  the  total  amount  of  cash  paid  out  during  month 
as  shown  on  the  credit  side  of  the  Cash  Book  will  indicate  at  any 
time  the  amount  of  cash  that  should  be  in  the  hands  of  the  Su- 
perintendent. 

At  the  end  of  each  month  a  recapitulation  of  the  total  amount 
of  cash  received  by  the  Superintendent  during  the  month  should  be 
made  on  the  debit  side  of  his  Cash  Book  in  about  the  following  form: 

Cash  on  hand  at  first  of  month 

Cash  Received  During  Month  Account  Hospital  Earnings: 

From  Private  Room  Patients 

From  Ward  Pay  Patients    

From  Dispensary 

From  Emergency  Ward    

From  Other  Miscellaneous  Hospital  Earnings 

Total  cash  received  during  month  account  Hospital 

Earnings 

Cash  Received  from  Treasurer  during  month 

*  Total .* 

At  the  end  of  each  month  a  recapitulation  of  the  total  amount 
of  cash  paid  out  by  the  Superintendent  during  the  month  should 
be  made  on  the  credit  side  of  his  Cash  Book  in  about  the  following 
form: 

Vouchers  Paid  during  month 

Cash  refunded  to  Patients  by  Superintendent  during  month 
account  "Overpayments  by  Patients"  for  care  or  services  never 
rendered  and  not  to  be  rendered 

Cash  received  by  Superintendent  during  month  in  payment  of 
Bills  rendered  Patients  and  including  Dispensary,  Emergency 
Ward,  and  other  Miscellaneous  receipts,  account  Hospital  Earn- 
ings or  account  General  Material  Sold,  and  remitted  to  Treasurer 
during  month   • 

Cash  on  hand  at  end  of  month 

*  Total 

*  These  totals  should  agree. 


SUPERINTENDENT'S  CASH  BOOK 


33 


It  is  not  customary  for  the  Superintendent  to  remit  to  the 
Treasurer  cash  received  account  "Advance  Payments  by  Patients" 
during  month  for  services  to  be  rendered  in  succeeding  months  or 
"  Overpayments  by  Patients "  for  care  or  services  never  rendered 
until  such  accounts  are  finally  disposed  of  in  the  manner  indicated. 

The  Cash  in  hands  of  Superintendent  includes  the  amount  of 
"Advance  Payments  by  Patients''  and  "Overpayments  by 
Patients "  for  which  he  is  chargeable  at  any  time. 

If  these  above  mentioned  totals  are  recapitulated  at  the  end 
of  each  month  on  the  Superintendent's  Cash  Book,  this  Cash 
Book  can  be  considered  as  the  Superintendent's  Cash  Ledger 
Account,  and  there  will  be  no  necessity  of  his  carrying  a  Cash 
Account  on  his  Ledger  in  addition. 

The  total  "Cash  Received  during  month  account  Hospital 
Earnings"  as  shown  on  the  debit  side  of  the  Superintendent's 
Cash  Book  is  credited  direct  at  the  end  of  the  month  to  "  Bill 
Account"  on  the  Superintendent's  Ledger  and 

"Cash  received  from  Treasurer  during  month"  is  credited 
direct  to  "Superintendent's  Account  with  Treasurer"  on  the 
Superintendent's  Ledger. 

The  total  "Vouchers  Paid  during  month"  as  shown  on  the 
credit  side  of  the  Superintendent's  Cash  Book  is  debited  direct 
at  the  end  of  the  month  to  "Voucher  Account"  on  the  Super- 
intendent's Ledger  and 

"  Cash  Refunded  to  Patients  by  Superintendent  during  month 
account  Overpayments  by  Patients"  is  debited  direct  to  "Over- 
payments by  Patients  Account"  on  the  Superintendent's  Ledger 
and 

"Cash  Received  by  Superintendent  during  month  account 
Hospital  Earnings  and  General  Material  Sold  and  remitted  to 
Treasurer  during  month"  is  debited  direct  to  ''  Superintendent's 
Account  with  Treasurer." 

Proper  references  are  made  on  the  Cash  Book  in  each  case  to 
the  pages  of  the  ledger  to  which  postings  are  made. 


i:  I 


CASH  REMITTANCES   BY  TREASURER  TO 
SUPERINTENDENT 

At  the  Presbyterian  Hospital  it  is  customary  for  the  Super- 
intendent at  the  end  of  each  month  to  make  a  careful  estimate 


34    CASH  REMITTANCES  BETWEEN  SUPT.  AND  TREASURER 

of  the  amount  of  the  pay-roll  for  that  month,  and  to  ask 
the  Executive  Committee  for  that  amount,  which  if  approved 
by  the  Executive  Committee,  is  then  remitted  by  the  Treasurer 
to  the  Superintendent,  so  that  he  may  deposit  the  check  and  draw 
the  necessary  cash  with  which  to  pay  the  pay-roll.  As  soon  as 
the  pay-roll  is  finally  completed,  the  actual  amount  of  same  is 
entered  on  the  Voucher  Register  under  the  proper  headings. 

About  the  sixth  of  each  month,  as  soon  as  the  Superintendent 
has  received  all  of  the  bills  for  the  previous  month,  vouchered, 
approved  and  entered  them  upon  the  Voucher  Register,  and  made 
the  necessary  footings,  he  then  makes  report  to  the  Executive 
Committee  and  requests  a  check  for  the  amount  of  the  Grand 
Total  Current  Expenses  for  the  month  (Schedule  1),  and  the  Total 
Capital  Expenditures  during  the  month  (Schedule  3),  and  General 
Material  purchased  during  the  month,  as  shown  by  the  footings 
of  the  Voucher  Register,  less  the  amount  which  he  has  already 
received  from  the  Treasurer  on  account  of  the  estimated  amount 
of  the  pay-roll  referred  to  above.  If  this  request  is  likewise  ap- 
proved by  the  Executive  Committee  the  Treasurer  then  remits 
to  the  Superintendent  a  check  for  this  amount. 

CASH  REMITTANCES  BY  SUPERINTENDENT  TO 

TREASURER 

About  the  sixth  of  each  month,  or  oftener  if  desired,  the 
Superintendent  remits  to  the  Treasurer  a  check  for  cash  received 
by  Superintendent  during  previous  month,  as  per  his  Cash  Book, 
in  payment  of  bills  against  patients  and  including  Dispensary, 
Emergency  Ward  and  other  Miscellaneous  Receipts  account 
Hospital  Earnings  or  for  General  Material  Sold  during  previous 
month. 

SUPERINTENDENT'S  JOURNAL 

As  will  be  seen  from  the  preceding  paragraphs,  practically  all 
entries  made  in  the  Superintendent's  General  Ledger  Accounts 
are  posted  direct  from  his  Cash  Book,  Voucher  Register  or  Bill 
Register.  In  order,  however,  to  indicate  to  what  ledger  accounts 
items  not  entered  on  any  of  the  three  books  mentioned  are  debited 
and  credited,  a  Superintendent's  Journal  is  kept.  Each  Journal 
Entry  should  be  dated. 


SUPERINTENDENT'S  JOURNAL 


35 


At  the  present  time  at  the  Presbyterian  Hospital  only  four 
kinds  of  Journal  Entries,  as  indicated  below,  are  occasionally 
found  necessary  in  the  Superintendent's  office: 

September  30,  1907 

1.   Superintendent's  Account  with  Treasurer,  Dr 

To  Bill  Account Cr  

For  UncoUectable  Accounts  Receivable  charged  off  during  month,  as 
reported  to  Treasurer.     (Give  details.) 


September  30,  1907 

2.  Overpayments  by  Patients  Account,  Dr 

To  Bill  Account, Cr  

For  accumulated,  unclaimed  Overpayments  by  Patients  for  services  not 
rendered  and  not  to  be  rendered,  which  Overpayments  are  not  liable  to  be 
claimed  by  patients  and  are  therefore  transferred  to  Miscellaneous  Hospital 
Earnings  by  authority  of  the  proi^er  official.     (Give  details.) 

^ptember  30,  1907 

3.  General  Material  Account,  Dr 

To  Superintendent's  Account  with  Treas- 
urer  Cr  

Account  surplus  amount  of  General  Material  found  by  inventory  to  be  on 
hand  above  that  heretofore  shown  by  General  Material  Account. 

September  30,  1907 

4.  Superintendent's  Account  with  Treasurer,  Dr 

To  General  Material  Account, Cr  

Loss  or  depreciation  of  General  Material,  as  shown  by  inventory. 

When  Journal  Entries  Number  1  or  2  are  made  proper  nota- 
tions should  likewise  be  made  on  each  of  the  "  Pay  Patients  Card 
Ledger  Accounts"  concerned  in  order  to  complete  such  records. 

When  postings  are  made  from  Journal  Entries  to  General 
Ledger  Accounts,  proper  notations  should  be  made  on  the  Journal 
to  show  the  pages  of  the  Ledger  to  which  each  item  is  posted  and 
proper  reference  should  be  made  in  each  of  these  ledger  accounts 
to  the  page  of  the  Journal  from  which  each  posting  is  made. 


( 


i  1} 


I   '1 
T 


ENTRIES  TO  BE  MADE  BY  SUPERINTENDENT  IN 
OPENING  A  NEW  SET  OF  BOOKS 

In  case  the  Superintendent  of  a  hospital  or  other  similar 
institution  is  about  to  adopt  this  system  of  accounting  and  has 
not  already  on  his  books  general  ledger  accounts  such  as  "  Bill 
Account,"  "Advance  Payments  by  Patients  Account/'  "Over- 
payments by  Patients  Account/'  "General  Material  Account/' 
"  Voucher  Account "  and  "  Superintendent's  Account  with  Treas- 
urer" he  may  open  such  accounts  by  making  Journal  Entries  in 
about  the  following  form  and  debiting  and  crediting  his  General 
Ledger  Accounts  accordingly: 

September  30,  1907 

Superintendent's  Cash  Account  (Cash  Book),  Dr 

To  Superintendent's  Account  with  Treasurer,  Cr  

For  Cash  on  Hand  September  30,  1907,  not  including  Advance  Payments 
by  Patients  or  Overpayments  by  Patients. 

September  30,  1907 

Superintendent's  Cash  Account  (Cash  Book),  Dr 

To  Advance  Payments  by  Patients  Account.  Cr  

Account  Advance  Payments  on  hand  September  30,  1907. 

September  30,  1907 

Superintendent's  Cash  Account  (Cash  Book),  Dr 

To  Overpayments  by  Patients  Account,  Cr  

Account  Overpayments  on  hand  September  30,  1907. 

September  30,  1907 

Bill  Account,  Dr    

To  Superintendent's  Account  with  Treas- 
urer  Cr  

For  Accounts  Receivable  due  September  30,  1907. 

September  30,  1907 

General  Material  Account,  Dr     

To  Superintendent's  Account  with  Treas- 
urer   Cr  

For  General  Material  on  hand  September  30,  1907. 

September  30,  1907 

Superintendent's  Account  with  Treasurer,  Dr 

To  Voucher  Account Cr  

For  Audited  Vouchers  Unpaid  September  30,  1907. 

36 


SUPERINTENDENT'S     GENERAL     LEDGER     ACCOUNTS 

The  following  examples  will  illustrate  the  various  Ledger 
Accounts  it  has  been  found  necessary  to  keep  in  the  Superin- 
tendent's office  in  The  Presbyterian  Hospital  and  the  manner  in 
which  entries  to  same  are  posted.  When  entries  are  made  to 
these  Ledger  Accounts  the  pages  of  the  books  from  which  they 
are  posted  are  referred  to  in  each  case. 


1.   SUPERINTENDENT'S  CASH  ACCOUNT 
See  explanations  under  heading  "Superintendent's  Cash  Book,"  page  33. 

2.   BILL  ACCOUNT 

Db-  Cr! 

*Total  from  previous  month Total  from  previous  month 

Amount    of    bills    accrued  Cash  received   by  Superin- 

during    month    (Hospital  tendent  during  month  in 

Earnings,  Schedule  2),  as  payment  of  Bills  rendered 

shown  by  Bill  Register,  in-  Patients    and     including 

eluding  monthly  earnings  Dispensary,      Emergency 

of  Dispensarj'.  Eniprirpncy  Ward,  and  other  Miscel- 

Ward,  and  other  Miscel-  laneous  receipts  account 

laneous  Hospital  Earnings  Hospital     Earnings    and 

or  Bills  accrued,  including  cash     received      account 

Bills  for  General  Material  General  Material  Sold,  as 

sold  during  month per  Cash  Book    

Advance  Payments  by  Pa-  Amounts  Due  accruing  dur- 

tients   during   month    as  ing   month    or   Overpay- 

per  Bill  Register  ments  by  Patients  paid  by 

Overpayments  by  Patients  Advance     Payments     of 

during  month,  as  per  Bill  previous  months,  as  per 

Register    Bill  Register 

Accumulated  unclaimed 
Overpayments  by  Patients 
transferred  to  Miscellane- 
ous Hospital  Earnings,  as 

per  Journal  Entry  2 

Uncollectable  Accounts  Re- 
ceivable charged  off  dur- 
ing month,  as  per  Journal 
^^^  Entry  1 

Total Total 

Difference  in  totals  equals  "Accounts  Receivable." 


t  J 


37 


I 


38  SUPERINTENDENT'S  LEDGER  ACCOUNTS 


3.   ADVANCE  PAYMENTS  BY  PATIENTS  ACCOUNT 


Dr. 

Total  from  previous  month 
Amounts  due  accruing  dur- 
ing month  or  Overpay- 
ments by  Patients  paid  by 
Advance  Payments  of  pre- 
vious months,  as  per  Bill 
Register    

Total 


JTotal  from  previous  month 
Advance  Payments  by  Pa- 
tients during   month,   as 
per  Bill  Register 


Total 


Difference  in  totals  equals  "  Advance  Payments  by  Patients. " 


4.  OVERPAYMENTS  BY  PATIENTS  ACCOUNT 


Dr. 

Total  from  previous  month 
Overpayments  by  Patients 
refunded  to  them  during 
month,  as  per  Cash  Book . 
Accumulated  unclaimed 
Overpayments  by  Pa- 
tients transferred  to  Mis- 
cellaneous  Hospital 
Earnings,  as  per  Journal 
Entry  2 

Total 


JTotal  from  previous  month 

Overpayments  by  Patients 

during  month,  as  per  Bill 

Register   


Total 


Cr. 


di 


i\ 


Cr. 


Difference  in  totals  equals  "  Overpayments  by  Patients." 


5.   GENERAL  MATERIAL  ACCOUNT 
Dr.  C^ 

♦Total  from  previous  month Total  from  previous  month 

General  Material  purchased  Cost  price  of  General  Ma- 

during    month,     as    per  terial  sold  during  month. 

Voucher  Register as  per  Bill  Register  (profit 

Surplus  amount  of  General  on  sales,   if  any,   having 

Material  found  by  inven-  been  credited  to  Miscel- 

tory  to  be  on  hand,  as  per  laneous    Hospital    Earn- 

Journal  Entry  3 ings) 

Loss  or  depreciation  of  Gen- 
eral Material,  as  shown  by 
inventory,  as  per  Journal 

^^^^  Entry  4 

Total Total 

Difference  in  totals  equals  "General  Material  on  Haml." 


i 


SUPERINTENDENT'S  LEDGER  ACCOUNTS 


39 


Note.  —  At  the  Presbyterian  Hospital  it  is  customary  to  charge  to 
General  Alaterial  Account  supplies  such  as  uniform  materials,  caps,  aprons, 
etc.,  which  are  purchased  for  graduate  nurses,  to  be  sold  to  them  later  on  as 
required  at  cost  plus  10  per  cent,  to  cover  cost  of  storing,  handling,  etc. 
The  cost  of  these  supplies  is  therefore  not  a  part  of  operating  expenses. 

As  these  supplies  are  sold.  General  Material  Account  is  credited  with  the 
cost  price  of  same,  and  profit  is  credited  to  Miscellaneous  Hospital  Earnings. 
This  does  not  include  such  supplies  as  are  given  to  nurses  without  charge, 
which  are  charged  direct  to  the  account  "Equipment  for  Nurses"  in  Sched- 
ule 1. 


6.   VOUCHER  ACCOUNT 


Dr. 

Total  from  previous  month 

Vouchers       paid       during 

month,  as  per  Cash  Book . 


Total 


JTotal  from  previous  month 
Amount  of  vouchers  regis- 
tered  during   month,    as 
per  Voucher  Register    . . . 
Total 


Difference  in  totals  equals  "Audited  Vouchers  Unpaid." 
7.  SUPERINTENDENT'S  ACCOUNT  WITH  TREASURER 


Dr. 

♦Total  from  previous  month 

Grand  Total  Current  Expen- 
ses, Schedule  1,  during 
month,  as  per  Voucher 
Register 

Capital  Expenditures.Sched- 
ule  3,  during  month,  as 
per  Voucher  Register    .  . . 

Cash  received  by  Superin- 
tendent in  payment  of 
bills  rendered  patients 
and  including  Dispensary, 
Emergency  Ward,  and 
Other  Miscellaneous  Re- 
ceipts account  Hospital 
Earnings,  and  cash  re- 
ceived account  General 
Material  Sold,  and  re- 
mitted to  Treasurer  dur- 
ing month,  as  per  Cash 
Book 

Uncollectable  Accounts  Re- 
ceivable charged  off  dur- 
ing month,  as  per  Journal 
Entry  1 


Total  from  previous  month 

Amount  of  bills  accrued 
(Hospital  Earnings, 
Schedule  2),  as  shown  by 
Bill  Register,  including 
monthly  earnings  of  Dis- 
pensary, Emergency  Ward 
and  Other  Miscellaneous 
Hospital  Earnings  or  bills 
accrued  during  month  .  .  . 

Cash  received  during  month 
by  Superintendent  from 
Treasurer,  as  per  Cash 
Book 

Surplus  Amount  of  General 
Material  found  to  be  on 
hand,  as  per  Journal  En- 
try 3   


Cr. 


Cr. 


40  SUPERINTENDENT'S  TRIAL  BALANCE 

7.    SUPT'S   ACCOUNT  WITH  TREASURER  —  Continued 
Dr. 

Loss  or  Depreciation  of  Gen- 
eral Material  charged  off 
during  month,  as  per  Jour- 
nal Entry  4 

Total 


Or. 


Total 


Difference  in  totals  equals  balance  shown  by  "Superintendent's  Account 
with  Treasurer"  and  must  agree  with  balance  shown  in  "Treasurer's  Account 
with  Superintendent"  on  the  Treasurer's  General  Ledger. 

SUPERINTENDENT'S  TRIAL  BALANCE 

Between  the  sixth  and  eighth  of  each  month,  after  all  entries 
for  the  previous  month  to  each  Ledger  Account  have  been  made, 
totals  footed  and  balance  of  each  account  determined,  the  Super- 
intendent makes  his  Trial  Balance  in  the  following  form  by  add- 
ing the  debit  and  credit  balances  of  these  accounts,  the  totals  of 
which  must  agree  if  all  entries  have  been  properly  made: 

Dr.  Cr. 

Cash  in  hands  of  Superintendent   

Accounts  Receivable 

General  Material  on  Hand 

Balance    shown   by   Superintendent's   Account   with 

Treasurer  

Advance  Payments  by  Patients  for  services  to  be  ren- 
dered     

Overpayments  by  Patients  for  services  not  rendered 

and  not  to  be  rendered 

Audited  Vouchers  Unpaid    

Totals,  which  should  be  equal 

♦At  the  first  of  each  fiscal  year  under  the  headings  "  Bill  Account  " 
"  General  Material  Account  "  and  "  Superintendent's  Account  with  Treasurer  " 
the  balanc?  shown  on  the  debit  side  of  each  account  at  the  end  of  the  previous 
month  should  be  shown  on  the  debit  side  only  as  "  Balance  at  first  of  Year  " 
instead  of  *'  Totals  from  previous  months." 

t  At  the  first  of  each  fiscal  year  under  headings  "  Advance  Payments  by 
Patients  Account  "  and  "  Overpayments  by  Patients  Account  "  and  Voucher 
Account  "  the  balance  shown  on  the  credit  side  of  each  account  at  the  end 
of  the  previous  month  should  be  shown  on  the  credit  side  only  as  "  Balance 
at  first  of  year  "  instead  of  "  Totals  from  previous  month." 


MONTHLY  REPORT  OF  SUPERINTENDENT  TO 

TREASURER 

Between  the  sixth  and  eighth  of  each  month  the  Superintend- 
ent sends  to  the  Treasurer  a  report  in  the  form  shown  on  the 
following  page,  which  is  a  detailed  statement  of  the  "Superin- 
tendent's Account  with  Treasurer." 

The  balance  as  shown  by  this  account,  if  correct,  must  agree 
with  the  balance  of  the  corresponding  ledger  account  on  the  books 
of  the  Treasurer,  entitled  "Treasurer's  Account  with  Super- 
intendent." This  report  of  the  Superintendent  also  includes  a 
copy  of  his  Trial  Balance. 

SUPERINTENDENT'S  MONTHLY  STATEMENTS   OF  EX- 
PENSES, REVENUE  AND   STATISTICS 

In  order  to  enable  the  Superintendent  to  complete  in  his 
office.  Detailed  Statement  of  Current  Revenue  (Schedule  2),  it 
is  customary  for  the  Treasurer,  about  the  sixth  of  each  month, 
to  forward  to  the  Superintendent  the  information  in  regard  to 
details  of  Current  Revenue  (Schedule  2)  (other  than  Hospital 
Earnings)  during  previous  month,  as  shown  by  the  Treasurer's 
books. 

At  the  Presbyterian  Hospital  it  is  customary  to  have  state- 
ments showing  details  of  Expenses,  Revenue  and  Statistics  called 
for  on  Schedules  1  to  6  inclusive,  for  each  month,  prepared  and 
ready  for  inspection  by  the  Executive  Committee  at  their  meet- 
ing on  the  second  Tuesday  of  the  succeeding  month. 

COMPARATIVE    MONTH    AND   TO    DATE    STATEMENTS 

A  book  is  also  kept  showing  in  comparative  form  the  amount 
of  each  of  the  sub-divisions  of  expenses,  revenue  and  statistics 
referred  to  in  Schedules  1,  2,  3  and  6  for  each  month,  and  for  the 
period  from  the  first  of  the  fiscal  year  to  the  end  of  each  month, 
during  the  current  and  previous  years. 

This  record  is  most  useful  and  interesting  and  shows  clearly 
and  exactly  how  expenses,  revenue  and  statistics,  during  the 
current  year,  compare  in  detail  by  months,  and  up  to  date,  with 
those  of  previous  years  and  just  where  any  increases  or  decreases 

41 


»l 


THE    PRESBYTERIAN 
REPORT  OF  SUPERINTENDENT   TO 


Dr. 


Total  from  previous  month   

Visiting  and  Home  Nursing  Expenses  (Vanderbilt  Fund) 

Other   Operating   and    Corporation    Expenses   during 
month 

Current  Expenses  from  Special  Funds  during  month. 
(Show  expenditures  from  each  Fund  separately) . . . 

Grand   Total   Current   Expenses   (Schedule   1)   during 
month,  as  per  Voucher  Register 

Capital  Expenditures  (Schedule  3)  during  month. 
(Show  expenditures  for  each  account  separately) 

Total  Capital   Expenditures   (Schedule  3)  during 
month,  as  per  Voucher  Register 

Cash  Received   by  Superintendent    account    Hospital 
Fiamings  and  General  Material  sold  and  remitted  to 
Treasurer  during  month,  as  per  Cash  Book 

Loss  or  Depreciation  of  General  Material  charged  off  as 
per  Journal  Entrv  4 

Uncollectable  Accounts  Receivable  charged  off  as  per 
Journal  Entrv  1 

♦Grand  Total    

42 


*  Grand  Totals 


1 


HOSPITAL 

TREASURER  FOR  MONTH  OF 


19 


Cr. 


Total  from  previous  month   

Hospital  Earnings  (Schedule  2)  during  month,  as  per  Bill  Register 

Cash  received  by  Superintendent  from  Treasurer  during  month,  as 
per  Cash  Book 

Surplus  amount  of  General  Material  found  to  be  on  hand,  as  per 
Journal  Entry  3   

Balance  as  shown  by  "Superintendent's  Account  with  Treasurer" 
♦  Grand  Total 


TRIAL  BALANCE  AT  END  OF  MONTH 


Dr. 

Cr. 

Cash  on  hand 

•   •   •  • 

•   • 

■  •   •  • 

•  •  •  • 

•  •  •  • 

Accounts  Receivable 

General  Material  on  hand 

Superintendent's  Account  with  Treasurer 

•   •   •   • 

•   • 

Advance  Pavments  bv  Patients   

Ovemavments  bv  Patients 

Audited  Vouchers  Unpaid         

Totals,  which  must  agree 

•   •   •  • 

.... 

must  agree 


43 


: 


44 


SUPERINTENDENT'S  MONTHLY  STATEMENTS 


have  occurred.     It  enables  the  management  to  promptly  locate 
any  extravagances. 

This  book  also  facilitates  securing  promptly  after  the  close  of 
each  fiscal  year  correct  totals  for  that  year  of  the  details  called  for 
by  the  schedules. 


^1' 
'^1 


HI 


TREASURER'S  ACCOUNTS 

The  following  paragraphs  describe  the  various  books  used  in 
the  Treasurer's  office  of  the  Presbyterian  Hospital  and  the  manner 
in  which  entries  are  made  to  the  accounts  referred  to. 

All  Donations  to  the  Presbyterian  Hospital  are  paid  direct  to 
the  Treasurer  and  are  acknowledged  by  him  and  put  through  his 
accounts  and  do  not  appear  in  the  Superintendent's  Accounts. 

TREASURER'S  CASH  BOOK 

A  Cash  Book  ruled  in  the  ordinary  manner  is  suitable  for  use 
in  the  Treasurer's  office,  if,  as  is  the  case  at  the  Presbyterian 
Hospital,  he  receives  and  makes  comparatively  few  payments 
during  the  month  under  this  system  of  accounting.  If  Unre- 
stricted Donations  received  are  numerous,  it  is  advisable  for  the 
Treasurer  to  keep  a  record  of  these  in  a  separate  book  and  enter 
only  the  total  amount  of  Unrestricted  Donations  received  during 
each  month  in  his  Cash  Book  at  the  end  of  such  month,  or  more 
frequently  if  desired. 

All  cash  received  is  entered  in  detail  on  the  debit  side  of  the 
Cash  Book  and  must  be  credited  to  some  General  Ledger  account 
and  may,  in  some  cases,  as  explained  later,  also  be  credited  to 
any  Income  Ledger  account  concerned.  All  cash  paid  out,  as 
shown  by  the  stubs  of  the  Treasurer's  Check  Book,  is  entered  in 
detail  on  the  credit  side  of  the  Cash  Book  and  must  be  debited 
to  some  General  Ledger  account  and  may,  in  some  cases,  also  be 
debited  to  any  Income  Ledger  account  concerned. 

All  Payments  made  by  the  Treasurer  are  by  check. 

Reference  is  made  on  the  Cash  Book  to  show  the  page  of  the 
General  or  Income  Ledger  to  which  each  account  is  posted. 

It  is  customary  at  the  Presbyterian  Hospital  for  the  purpose 
of  simplifying  accounts  to  pay  all  expenses  of  the  Treasurer's 
office,  which  come  under  the  headings  "Corporation  or  other 
Current  Expenses"  or  any  "Current  Expenses  from  Special 
Funds  for  Stated  Purposes"  (Schedule  1),  by  Voucher  through  the 
Superintendent's  office. 

All  appropriations  from  Special  Funds  to  meet  Current  Ex- 
penses on  account  of  such  Funds  are  included  in  the  remittances 
by  check  made  by  the  Treasurer  to  the  Superintendent  described 
on  page  34. 

45 


46 


TREASURER'S  CASH   BOOK 


Taxes  and  other  than  petty  current  expenses  and  Capital 
Expenditures  on  account  of  property  held  as  investment  and  not 
used  for  hospital  purposes  are  paid  direct  by  check  by  the  Treas- 
urer and  debited  to  the  proper  income  or  investment  account. 

The  total  amount  of  cash  on  hand  at  first  of  month  and  all 
cash  received  during  the  month  as  shown  on  the  debit  side  of  the 
Cash  Book,  including  Donations  received,  less  the  total  of  all  cash 
paid  out  during  the  month,  as  shown  on  the  credit  side  of  Cash 
Book  should  at  any  time  equal  the  amount  of  Cash  in  hands  of 
Treasurer. 

As  there  may  not  be  very  many  entries  on  the  Treasurer's 
Cash  Book  during  the  month,  which  are  to  be  debited  or  credited 
to  the  same  accounts,  it  will  probably  not  be  worth  while  at  the  end 
of  the  month  to  make  any  further  recapitulation  of  cash  received 
or  cash  paid  out,  but  postings  can  be  made  direct  from  the  original 
entries  in  the  Cash  Book,  with  the  understanding,  however,  that 
the  total  only  of  all  items  to  be  posted  to  the  same  ledger  account 
may  be  posted  in  a  lump  sum. 

AT  THE  END  OF  EACH  MONTH 

THE      TOTAL      AxMOUNT     OF 

CASH    PAID   DURING   MONTH 

FOR  EACH  OF  THE  ACCOUNTS 

CASH    PAID    OUT    BY    TREAS-     INDICATED  MAY  BE  DEBITED 

URER    DURING   MONTH    MAY     RESPECTIVELY     DIRECT     TO 

CONSIST     MOSTLY     OF     THE     THE    FOLLOWING    GENERAL 

FOLLOWING:  LEDGER  ACCOUNTS: 

Cash  paid  to  Superintendent To  Treasurer's  Account  with  Superin- 
tendent. 
Investments    Purchased,    not    includ- 
ing Interest  Purchased To     " Bonds    Account,"    "  Mortgages 

Receivable  Account "  "  Stocks 
Account"  or  Other  Investment 
Account  concerned. 

Interest  Purchased    To  Interest  Purchased  Account. 

Loans  and  Notes  Receivable  made  . .  .To     Loans     and     Notes    Receivable 

Account. 

Loans  and  Notes  Payable  paid To  Loans  and  Notes  Payable  Account. 

Mortgages  Payable  paid  To  Mortgages  Payable  Account. 

Insurance  Prepaid To  Prepaid  Insurance  Account. 

Cash  paid  account  taxes  or  other  than 
petty  current  expenses  on  account 

of  Investments To    Proper    Income    or    Investment 

Account. 
Other  Miscellaneous  payments    To  proper  account 


TREASURER'S  CASH   BOOK 


47 


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48 


TREASURER'S  JOURNAL  ENTRIES 


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II 


.fi 


At  the  Presbyterian  Hospital  it  has  not  been  found  necessary 
for  the  Treasurer  to  keep  any  Cash  Account  on  his  General  Ledger 
as  the  Cash  Book  itself  answers  that  purpose. 

TREASURER'S  JOURNAL 

As  it  is  necessary  for  the  Treasurer  to  debit  or  credit  to  his 
General  Ledger  Accounts  or  to  his  Income  Ledger  Accounts  items 
which  are  not  cash  transactions,  and  which  are  not  posted  direct 
from  his  Cash  Book,  it  is  necessary  for  him  to  make  use  of  a  Jour- 
nal, wherein  he  records  for  reference  first  the  account  to  which 
each  item  is  debited  and  then  the  account  to  which  such  item 
is  credited,  and  also  notes  further  information  desirable  regarding 
details. 

When  postings  are  made  from  Journal  Entries  to  General 
Ledger  Accounts  or  to  Income  Ledger  Accounts  proper  notations 
should  be  made  on  the  Journal  to  show  the  pages  of  the  ledgers  to 
which  each  item  is  posted  and  proper  reference  should  be  made 
in  each  of  these  ledger  accounts  to  the  page  of  the  journal  from 
which  each  posting  is  made.  Samples  of  such  Journal  Entries 
are  as  follows: 

September  30,  1907 

1.  Treasurer's  Account  with  Superintendent,  Dr 

To  Hospital  Earnings  Account Cr 

Amount  of  bills  accrued  during  month  (Hospital  Earnings,  Schedule  2), 
as  shown  by  Bill  Register;  including  monthly  earnings  of  Dispensary,  Emer- 
gency Ward,  and  other  Miscellaneous  Hospital  Earnings,  as  reported  by 
Superintendent  to  Treasurer. 

September  30,  1907 

2.  Treasurer's  Account  with  Superintendent,  Dr 

To  Surplus  and  Deficit  Account Cr 

Surplus  amount  of  General  Material  found  by  inventory  to  be  on  hand, 
as  reported  by  Superintendent. 

September  30,  1907 

3.  Surplus  and  Deficit  Account   Dr 

To  Treasurer's  Account  with  Superintendent,  Cr 

Grand  Total  Current  Expenses,  (Schedule  1),  during  month,  as  per  Voucher 
Register.     (Show  in  same  detail  as  reported  by  Superintendent,  see  page  42.) 

And  Total  Capital  Expenditures  (Schedule  3),  during  month,  as  per 
Voucher  Register.  (Show  amount  for  each  account  separately  as  reported  by 
Superintendent,  see  page  42.) 


TREASURER'S  JOURNAL  ENTRIES 


49 


And   Superintendent's   Uncollectable   Accounts   Receivable   charged    off 
during  month,  as  reported  by  Superintendent. 

And  Loss  or  Depreciation  of  General  Material  charged  off  as  reported  by 
Superintendent. 

September  30,  1907 

4.  Grand  Total  Current  Revenue  for  month  (Schedule  2),  consisting  of: 

Hospital  Earnings  Account Dr 

And  Donations,  Unrestricted  Account Dr 

And  Legacies,  Unrestricted  Account Dr 

And  Income  from  Investments  held  in  Endowed 

Bed  Fund  Account Dr 

And  Income  from  Investments  held  in  General  En- 
dowment Fund  Account Dr 

And  Income  from  Investments  held  in  Other  Fund 

Accounts  (enumerate) Dr 

(The  income  of  which  is  to  be  used  to  meet  Operat- 
ing Expenses  (Schedule  1),  and  is  not  to  be  added  to 
the  principal.) 

And    Income     from      Unrestricted     Investments 
Account Dp 

And  Appropriations  from  Special  Funds  to  meet 

Current  Expenses  Account ....  Dr 

*  ••^* 

(Enumerate  each  separately.) 
And  any  other  accounts,  composing  Grand  Total 

Current  Revenue  for  month Dr 

To  Surplus  and  Deficit  Account Cr 

•  •  •  •         •  • 

For  amounts  transferred   from  such  accounts  to  Surplus  and   Deficit 
Account. 

September  30,  1907 

5.   Sites  and  Grounds  Account Dr. 

Or  Buildings  Account Dr. . . 

Or  Furniture  and  Fixtures  Account Dr. . . 

Or  Machinery  and  Tools  Account Dr. . . 

Or  Apparatus  and  Instruments  Account  .  Dr. . . 
Or  Ambulances,  Live  Stock,  etc..  Account. Dr. 
Whichever  account  is  concerned. 

To  Capital  Account  (Hospital  Properties  and 

Equipments) ^j. 

...... 

For  Capital  Expenditures  to  such  accounts  during  month  (Schedule  3)  as 
per  Voucher  Register,  as  reported  by  Superintendent. 

Value  of  gifts  in  shape  of  Hospital  Properties  and  Equipments  (Schedule  4^ 
received  during  month,  if  capitalized. 


I 


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50  TREASURER'S  JOURNAL  ENTRIES 

September  30,  1907 

6.  Sites  and  Grounds  Account Dr 

Or  Buildings  Account Dr 

Or   Other    Hospital    Properties   and    Equipments 

Accounts  (Schedule  4) Dr 

To  Surplus  and  Deficit  Account Cr 

For  profit  on  sale  of  such  property.     (Give  details.) 

September  30,  1907 

7.  Capital  Account  (Hospital  Properties  and  Equip- 

ments)    Dr 

To  Sites  and  Grounds  Account Cr 

Or  Buildings  Account Cr 

Or  Furniture  and  Fixtures  Account Cr 

Or  Machinery  and  Tools  Account Cr 

Or  Apparatus  and  Instruments  Account . .  Cr 
Or  Ambulances,  Live  Stocks,  etc.,  account .  Cr 
Whichever  account  is  concerned. 

Depreciation  or  Loss  account  fire  or  sale,  etc.,  charged  off  Hospital  Proper- 
ties and  Equipments  (Schedule  4),  during  month. 

September  30,  1907 

8.  Bonds  Account Dr 

Or  Stocks  Account Dr 

Or  Other  Investments  Accounts Dr 

To  Surplus  and  Deficit  Account Cr 

For  Profit  on  Bonds,  Stocks  or  Other  Investments  sold  during  month  as 
per  Income  Ledger.     (Give  details.)     See  pages  70  and  72. 

September  30,  1907 

9.  Mortgages  Receivable  Account  Dr 

Or  Bonds  Account Dr 

^^t .....      ....     ., 

Or  Stocks  Account Dr 

Or  Other  Investments  Accounts Dr 

To  General  Endowment  Fund  Account  .  .  Cr 

•  •   •   ■         •   • 

Or  Other  Fund  Accounts Cr 

•  •     •     •  •     9 

Value  of  "Mortgages  Receivable,"  "Bonds"  (not  including  interest 
accrued)  "Stocks,"  or  "Other  Investments"  Restricted  given  to  these  Reserve 
Fund  Accounts  during  month.     (Give  full  details.) 


TREASURER'S  JOURNAL  ENTRIES 


51 


September  30,  1907 
10.  Surplus  and  Deficit  Account ...  Dr 

To  Mortgages  Receivable  Account Cr 

Or  Bonds  Account Cr 

Or  Stocks  Account Cr 

Or  Other  Investments  Accounts Cr 

Or  Loans  and  Notes  Receivable  Account. Cr 
Whichever  account  is  concerned. 

Loss  or  Depreciation  charged  off  during  month. 

Loss  on  sale  of  Bonds,  Stocks  or  Other  Investments  during  month  as  per 
Income  Ledger.     (Give  details.)    See  pages  71  and  73. 


September  30,  1907 

11.  Partly  Endowed  Bed  Fund Dr 

To  Endowed  Bed  Fund Cr 

•   ••••• 

Amounts  transferred  to  Endowed  Bed  Fund  from  Partly  Endowed  Bed 
Fund,  account  completion  of  such  Endowments  during  month.     (Give  detaUs.) 

September  30,  1907 

12.  Endowed  Bed  Fund  Account Dr 

Or  Partly  Endowed  Bed  Fund  Account . .  Dr 

Or  General  Endowment  Fund  Account  .  Dr 
Or  Other  Fund  Reserve  Account .  Dr 

To  Surplus  and  Deficit  Account Cr 

• . . .  •  . . 

Amount  charged  off  such  accounts  and  credited  to  Surplus  and  Deficit 
Account  during  month,  account  liability  of  Hospital  having  ceased.  (Give 
cievaiis.^ 

September  30,  1907 

13.  Loans  and  Notes  Payable  Account . .         Dr 

To  Loans  and  Notes  Payable  Account. .  Cr 

•   •   •   •  ■   • 

For  Loans  and  Notes  Payable  renewed  during  month,  by  signin<r  of  new 
notes  and  cancellation  of  old  notes,  where  it  is  desired  to  avoid  the  necessity 
of  exchanging  checks.  ^ 

September  30,  1907 

14.  Mortgages  Receivable  Account Dr 

Or  Bonds  Account rir 

••-'* ....     ., 

Or  Stocks  Account Dr 

Or  any  Other  Investment  Account Dr 

To  Donations,  Unrestricted  Account Cr 

Or  To  Legacies,  Unrestricted  Account . .  .Cr 

•   •   *   •  •   • 

For  Value  of  Mortgages  Receivable,  Bonds,  Stocks,  or  Other  Investments 
unrestricted,  not  including  accrued  interest,  given  to  Hospital  during  month 
(Give  details.) 


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52  TREASURER'S  JOURNAL  ENTRIES 

September  30,  1907 

15.  Mortgages  Receivable  Account Dr 

To  Investment  Account  Concerned Cr  

Value  of  Mortgages  Receivable  received  during  month  in  full  or  part  pay- 
ment for  property  sold. 

SepUmber  30,  1907 

16.  Surplus  and  Deficit  Account Dr 

To  Treasurer's  Account  Receivable Cr  

For  UncoUectable  Treasurer's  Accounts  Receivable  charged  off  during 
month.     (Give  details.) 

September  30,  1907 

17.  Sites  and  Grounds  Account Dr 

Or  Buildings  Account Dr 

Or  Other  Hospital   Properties  and   Equipments 

Accounts  (Schedule  4) Dr 

To  Capital  Account  (Hospital  Properties  and 

Equipments) Cr  

For  Appreciation  in  value  of  such  property.     (Give  details.) 

September  30,  1907 

18.  Treasurer's  Accounts  Receivable  Account .  Dr 

To  Income  from  Investments  held  in  any 

account  concerned Cr  

Or  To  any  Reserve  Fund  Account  con- 
cerned     Cr  

Or  To  any  Other  Revenue  or  Income  Ac- 
count (Schedule  2),  concerned Cr  

For  amounts  accrued  and  due  during  month  and  unpaid.     (Give  detaib.) 

September  30,  1907 

19.  Capital  Account  (Hospital  Properties  and  Equip- 

ments),   Dr 

To  Surplus  and  Deficit  Account Cr  

For  book  value  of  "  Sites  and  Grounds,"  "  Buildings,"  "  Furniture  and 
Fixtures,"  "  Machinery  and  Tools,"  "  Apparatus  and  Instruments,"  "  Ambu- 
lances, Live  Stock,  etc.,"  or  other  "  Hospital  Properties  and  Equipments," 
Schedule  4,  sold  during  the  month,  as  shoT^Ti  by  Treasurer's  Cash  Book,  and 
as  already  posted  from  the  Treasurer's  Cash  Book  direct  or  by  Journal  Entry 
to  the  credit  side  of  each  particular  ledger  account  of  the  sulxii vision  of 
"Hospital  Properties  and  Equipments  "  concerned. 


ENTRIES  TO  BE  MADE  BY  TREASURER  IN  OPENING 

A  NEW  SET   OF   BOOKS 

In  case  the  Treasurer  of  a  hospital  or  other  similar  institution 
is  about  to  adopt  this  system  of  accounting  and  has  not  already 
on  his  books  General  Ledger  Accounts,  such  as  "  Bonds  Account," 
"Mortgages  Receivable  Account/'  "Stocks  Account,"  "Other 
Investment  Accounts"  or  other  asset  ledger  accounts  showing 
respectively  the  various  kinds  and  book  values  of  Bonds,  Mort- 
gages Receivable,  Stocks,  Other  Investments,  or  other  assets  on 
hand,  he  may  open  such  accounts  on  his  new  General  Ledger  by 
making  suitable  entries,  to  proper  accounts  to  which  such  assets 
are  debited  and  credited,  as  shown  for  instance  by  the  following 
sample  Journal  Entries: 

September  30,  1907 

Bonds  Account Dr 

To  Endowed  Bed  Fund Cr  

For  the  following  bonds  on  hand  September  30,  1907,  if  held  in  Endowed 
Bed  Fund.  (Give  list  of  bonds  in  detail  and  book  value  of  each,  to  be  inserted 
in  Journal  Entry  and  in  "Bonds  Account"  on  ledger.) 

September  ZO,   1907 

Stocks  Account Dr 

To  any  Special  Fund  Account Cr  

For  the  following  stocks  on  hand  September  30,  1907,  if  held  in  such 
special  Fund.  (Give  list  of  stocks  in  detail  and  book  value  of  each,  to  be 
inserted  in  Journal  Entry  and  in  "Stocks  Account"  on  ledger, 

September  30,  1907 

Mortgages  Receivable  Account Dr 

To  Surplus  and  Deficit   Account Cr  

For  the  following  Mortgages  Receivable  on  hand  September  30,  1907,  if 
unrestricted  and  not  held  in  any  Reserve  Fund.  (Give  list  of  Mortgages  Re- 
ceivable in  detail  and  book  value  of  each,  to  be  inserted  in  Journal  Entry  and 
in  "Mortgages  Receivable  Account"  on  ledger.) 

September  30,  1907 

Accounts  Receivable  Account Dr 

To  Surplus  and  Deficit  Account Cr 

For  Accounts  Receivable  due  September  30,  1907. 

53 


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TREASURER'S  JOURNAL  ENTRIES 


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September  30,  1907 

Surplus  and  Deficit  Account Dr 

To  General  Endowment  Fund  Account.  .Cr  

Or  To  any  other  Reserve  Fund  Account . .  Cr  

For  amount  of  such  Restricted  Funds  to  offset  which  no  Investments  or 
other  Assets  are  held. 

September  30,  1907 

Sites  and  Grounds  Account Dr. 

Or  Buildings  Account Dr. 

Or  Furniture  and  Fixtures  Account Dr. 

Or  Machinery  and  Tools  Account Dr. 

Or  Apparatus  and  Instruments  Account . .  Dr. 
Or  Ambulances,  Live  Stock,  etc..  Account .  Dr . 

To  Capital  Account  (Hospital  Properties  and 

Equipments) Cr  

For  the  following  Sites  and  Grounds  (Give  book  values) 

Or  Buildings 

Or  Furniture  and  Fixtures 

Or  Machinery  and  Tools 

Or  Apparatus  and  Instruments. . . 
Or  Ambulances,  Live  Stock,  etc    . 
Owned  by  the  Institution  September  30,  1907. 

Likewise  in  opening  a  new  set  of  books  if  it  is  necessary  for  the 
Treasurer  to  open  new  General  Ledger  Accounts  to  show  Liabilities 
already  existing,  such  as  "Mortgages  Payable"  or  "Loans  and 
Notes  Payable,"  etc.,  Journal  Entries  showing  to  what  accounts 
such  items  are  debited  and  credited  might  be  made  as  follows: 

September  30,  1907 

Surplus  and  Deficit  Account Dr 

To  Mortgages  Payable  Account Cr  

Or  To  Loans  and  Notes  Payable  Account .  Cr  

For  Mortgages  Payable.     (List  in  detail)   

Or  For  Loans  or  Notes  Payable.    (List  in  detail.) 
existing  as  a  liability  September  30,  1907. 

In  order  to  open  the  "Treasurer's  Account  with  Super- 
intendent" the  following  Journal  Entry  would  be  made: 

September  30,  1907 

Treasurer's  Account  with  Superintendent.  Dr 

To  Surplus  and  Deficit  Account Cr  

For  Cash  advanced  to  Superintendent  September  30,  1907. 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 

In  the  Treasurer's  office  General  Ledger  Accounts  are  kept 
with  the  Superintendent;  also  for  Hospital  Earnings  and  for  each 
of  the  other  sub-divisions  shown  under  the  general  heading  of 
Other  Revenue  or  Income  on  Schedule  2,  and  for  each  of  the 
headings  shown  on  Schedule  4,  except  those  shown  in  the  Super- 
intendent's Trial  Balance  heretofore  mentioned. 

The  following  illustrations  will  show  how  entries  are  made  to 
these  General  Ledger  Accounts : 

1.  TREASURER'S  CASH  ACCOUNT 
See  explanations  under  heading  "Treasurer's  Cash  Book,"  page  48. 


2.  TREASURER'S  ACCOUNT  WITH  SUPERINTENDENT 


Dr. 

Total  from  previous  month 

Amount  of  bills  accrued 
(Hospital  Earnings, 
Schedule  2),  as  shown 
by  Bill  Register,  includ- 
ing monthly  earnings  of 
Dispensary,  Emergency 
Ward  and  other  miscella- 
neous Hospital  Earnings 
or  bills  accrued  during 
month,  as  reported  by 
Superintendent,  as  per 
Journal  Entry  1 

Cash  paid  to  Superintendent 
during  month,  as  per 
Treasurer's  Cash  Book . . . 

Surplus  Amount  of  General 
Material  found  to  be  on 
hand  during  month,  as  re- 
ported by  Superintendent 
as  per  Journal  Entry  2. . 


Total 


§Total  from  previous  month 

Grand  Total  Current  Ex- 
penses, Schedule  1,  dur- 
ing month,  as  per  Voucher 
Register,  as  reported  by 
Superintendent  and  as  per 
Journal  Entry  3 

Total  Capital  Expenditures, 
Schedule  3,  during  month 
as  per  Voucher  Register, 
as  reported  by  Superin- 
tendent, as  per  Journal 
Entrv  3 

Cash  received  by  Treasurer 
from  Superintendent  dur- 
ing month,  as  per  Treas- 
urer's Cash  Book 

Uncollectable  Accounts  Re- 
ceivable charged  off  dur- 
ing month,  as  reported  by 
Superintendent,  as  per 
Journal  Entry  3 

Loss  or  Depreciation  of 
General  Material  charged 
off  during  month,  as  re- 
ported by  Superintendent 
as  per  Journal  Entry  3 .  . 

Total 


Or. 


Difference  in  totals  equals  balance  shown  by  "Treasurer's  Account  with 
Superintendent,"  and  must  agree  with  balance  shown  by  "Superintendent's 
Account  with  Treasurer"  on  the  Superintendent's  General  Ledger. 

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TREASURER'S  GENERAL  LEDGER  ACCOUNTS 


3.   HOSPITAL  EARNINGS  ACCOUNT 


Da. 

Total  from  previous  month 
Amount  of  Hospital  Earn- 
ings, Schedule  2,  trans- 
ferred to  Surplus  and 
Deficit  Account,  as  per 
Journal  Entry  4 


Cr. 


Total 


Total  from  previous  month 
Amount  of  bills  accrued 
(Hospital  Earnings, 
Schedule  2),  as  shown 
by  Bill  Register,  includ- 
ing monthly  earnings  of 
Dispensary,  Emergency 
Ward,  and  other  Miscel- 
laneous Hospital  Earnings 
or  bills  accrued  during 
month,  as  reported  by 
Superintendent,  as  per 
Journal  Entry  1 

Total 


This  account  will  balance  monthly. 


4.   DONATIONS, 
Dr. 

Total  from  previous  month   . . 

Amount  of  Unrestricted 
Donations  transferred  to 
Surplus  and  Deficit  Ac- 
count, as  per  Journal  En- 
try 4   


Total 


UNRESTRICTED  ACCOUNT 


Total  from  previous  month 
Amount  of  Unrestricted  Do- 
nations   received    during 
month,  as  per  Treasurer's 

Cash  Book   

Value  of  "Mortgages  Re- 
ceivable" or  "Bonds"  or 
"Stocks,"  or  "Other  In- 
vestments" unrestricted 
given  to  Hospital  during 
month,  as  per  Journal 
Entry  14 

Total 


Cr. 


This  account  will  balance  monthly. 


Ledger  Account  of  "Legacies,  L^nrestricted  Account  "  is  treated  in  the  same 
manner  as  "Donations,  Unrestricted  Account." 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 


57 


5.  INCOME    FROM    INVESTMENTS    HELD    IN    GENERAL 

ENDOWMENT  FUND 


Total  from  previous  month 
Cash  received  during  month 
account  Income  from  In- 
vestments held  in  this  ac- 
count, as  per  Treasurer's 
Cash  Book 


Dr. 

Total  from  previous  month 

Taxes  or  other  than  petty 
current  expenses,  if  any, 
charged  directly  against 
income  from  this  invest- 
ment, as  per  Treasurer's 
Cash  Book  Amount  of  Income  from  In- 
Net  Income  during  month  vestments  held  in  this 
from  Investments  held  in  Account  accrued  and  due 
this  account  transferred  during  month  and  unpaid 
to  Surplus  and  Deficit  and  transferred  to  "Ac- 
Account,  as  per  Journal                          counts    Receivable,"    as 

Entry  4 per  Journal  Entry  18. . . . 

Total 


Cr. 


Total 


This  account  will  balance  monthly. 

The  General  Ledger  Accounts  "Income  from  Investments  held  in  En- 
dowed Bed  Fund  Account"  or  "Income  from  Investments  held  in  any  other 
Fund  Account"  (Income  only  of  which  is  to  be  used  to  meet  Current  Ex- 
penses, and  is  not  to  be  added  to  the  principal)  or  "Income  from  Unre- 
stricted Investments  Account"  or  Other  Miscellaneous  Revenue  Accounts 
should  be  treated  in  a  similar  manner  to  some  of  those  described  above. 

The  amount  of  monthly  Income  from  Investments  held  in 
Endowed  Bed  Fund,  General  Endowment  Fund  or  any  other 
Fund,  the  income  only  of  which  is  to  be  used  to  meet  Current 
Expenses,  is  also  shown  by  the  Treasurer's  Income  Ledger 
Accounts  of  such  funds,  as  described  on  pages  75  and  76,  and 
should  agree  with  amounts  of  Income  from  Investments  held  in 
such  Funds,  as  shown  on  the  respective  General  Ledger  Accounts. 


6.  SITES  AND  GROUNDS  ACCOUNT 


Dr. 

♦Total  from  previous  month 
Capital  Expenditures  on  this 
account  during  month,  as 
per  Voucher  Register,  as 
reported  by  Superinten- 
dent, as  per  Journal  En- 
try 5   

Value  of  Sites  and  Grounds 
given  to  Hospital  during 


Total  from  previous  month 
Sites  and  Grounds  sold  dur- 
ing month,  as  per  Treas- 
urer's Cash  Book 

Depreciation  or  Loss  charged 
oflF  during  month,  and 
credited  to  this  account, 
as  per  Journal  Entry  7 . . 


Cr. 


k 


«•! 


11 


58 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 


6.   SITES  AND  GROUNDS  ACCOUNT.  —  Coniinuerf 
Dr. 

month,  if  capitalized,  as 

per  Journal  Entry  5 

For  Appreciation  in  value 
of  Sites  and  Grounds,  as 
per  Journal   Entry  17 

For  Profit  on  Sale  of  Sites 
and  Grounds,  as  per  Jour- 
nal Entry  6    

Total 


Cs. 


Total 


Difference  in  totals  equals  value  of  "Sites  and  Grounds,"  as  shown  on  Books 
and  on  Balance  Sheet. 


7.  BUILDINGS  ACCOUNT 


Dr. 

♦Total  from  previous  month 

Capital  Expenditures  on  this 
account  during  month,  as 
per  Voucher  Register,  as 
reported  by  Superintend- 
ent, as  per  Journal  En- 
try 5   

Value  of  Buildings  given  to 
Hospital  durini;  month,  if 
capitalized,  as  per  Journal 
Entry  5 

For  Appreciation  in  value  of 
Buildings,  as  per  Journal 
Entry  17 

For  Profit  on  Sale  of  Build- 
ings, as  per  Journal  En- 
try 6   

Total 


Cr. 


Total  from  previous  month 

Buildings  sold  during  month, 

as  per  Treasurer's  Cash 

Book 

Depreciation  or  Loss  charged 
off    during    month    and 
credited  to  this  account,  as 
per  Journal  Entry  7  . . . . 


Total 


Difference  in  totals  equals  value  of  "Buildings"  as  shown  on  Books  and  on 
Balance  Sheet. 

Note  —  The  Ledger  Accounts  "Furniture  and  Fixtures  Account,"  "Ma- 
chinery and  Tools  Account,"  "Apparatus  and  Instruments  Account,"  "Am- 
bulances, Live  Stock,  etc.,  Account"  or  any  other  accounts  belonging  to 
Hospital  Properties  and  Equipments  (Schedule  4),  should  be  worded  in  manner 
similar  to  "Sites  and  Grounds  Account,"  and  "Buildings  Account"  as  shown 
above. 


.1  ■) . 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 


59 


8.    MORTGAGES  RECEIVABLE  ACCOUNT 

Dr.  ^^' 

♦Total  from  previous  month Total  from  previous  month 

Mortgages  Receivable  pur-  Mortgages   Receivable  sold 

chased  during  month,  not  or  paid  off  during  month 

including  accrued  interest  (enumerate) ,  as  per  Treas- 

(enumerate),  as  per  Treas-  surer's  Cash  Book    

urer 's  Cash  Book Loss  or  Depreciation  charged 

Value  of  Mortgages  Receiv-  off    during    month    and 

able  unrestricted  given  to  credited  to  this  account, 

Hospital    during    month  as  per  Journal  Entry  10 

(enumerate),  as  per  Jour- 
nal Entry  14 

Value  of  Mortgages  Receiv- 
able restricted  given  to 
Hospital  during  month 
(enumerate),  as  per  Jour- 
nal Entry  9 

Value  of  Mortgages  Re- 
ceivable received  during 
month  in  full  or  part  pay- 
ment for  property  sold,  as 

per  Journal  Entry  15 ^^^^^^^^ 

Total Total 

Difference  in  totals  equals  amount  of  "Mortgages  Receivable,"  as  shown 
on  Books  and  on  Balance  Sheet. 

"Loans  and  Notes  Receivable"  made  or  paid  off  are  treated  in  a  General 
Ledger  Account  in  the  same  manner  as  Mortgages  Receivable  purchased  or 
paid  off. 

9.  BONDS  ACCOUNT 

Dr.  Cr. 

♦Total  from  previous  month Total  from  previous  month 

Bonds     purchased     during  Bonds  sold   during   month 

month,  not  including  ac-  (enumerate), as  per  Treas- 

crued     interest     (enumer-  urer's  Cash  Book 

ate),   as  per   Treasurer's  Loss  or  Depreciation  charged 

Cash  Book off  during  month  credited 

Value  of  Bonds  unrestricted,  to  this  account,   as  per 

not  including  accrued  in-  Journal  Entry  10    

terest,  given  to  Hospital  Loss  on  sale  of  Bonds  during 

during    month    (enumer-  month,    as    per    Journal 

ate),  as  per  Journal  En-  Entry  10 

try  14   

Value  of  Bonds  restricted, 
not  including  accrued  in- 
terest, given  to  Hospital 


¥} 


60 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 


9.    BONDS  ACCOUNT.  — Con/inucd 
Dr.  Cr. 

during  month  (enumer- 
ate), as  per  Journal  En- 
try 9   

Profit  on  bonds  soltl  during 
month,  as  per  Journal  En- 
try 8   ^^^ 

Total Total 

Difference  in  totals  equals  amount  of  "Bonds,"  as  shown  on  Books  and  on 
Balance  Sheet. 

Note  —  The  Ledger  Account  of  "Stocks  Account"  (Schedule  4),  should 
be  worded  in  a  manner  similar  to  "Bonds  Account/'  as  shown  above. 

For  Other  Miscellaneous  Investments  it  will  be  found  advisable 
to  keep  a  separate  General  Ledger  Account  in  each  case,  to  which 
capital  expenditures  on  account  of  such  investments  should  be 
debited  and  capital  receipts  credited. 

For  instance  if  the  investment  were  in  the  form  of  an  unoccu- 
pied dwelling  house,  not  producing  any  revenue,  the  General 
Ledger  Account  for  same  might  be  treated  in  the  following  manner: 


10.  DWELLING    HOUSE, 

Dr. 

Value  of  property,  unre- 
stricted given  to  Hospital 
during  month,  as  per 
Journal  Entry  14 

Taxes  and  other  than  p)etty 
current  expenses  during 
month,  which  may  be 
charged  to  this  Account 
(if  there  is  no  income 
from  this  investment), 
as  per  Treasurer's  Cash 
Book 

Profit  on  property  sold  dur- 
ing month,  as  per  Journal 
Entry  8 


Total 


UNFURNISHED,    AND    LOT,    900    EAST 
70th  ST.,  N.  Y. 

Cr. 
Loss        or        Depreciation 
charged  off  during  month, 

as  per  Journal  Entry  10 

Cash  received  during  month 

in  full  or  part  payment 
account  sale  of  this  prop- 
erty,  as  per  Treasurer's 

Cash  Book   

Value  of  Mortgages  Re- 
ceivable received  during 
month  in  full  or  part  pay- 

ment  account  sale  of  this 

property,  as  per  Journal 

Entry  15 

Loss  on  property  sold  dur- 
ing month,  as  per  Journal 
Entry  10 

Total 


If  all  of  this  property  is  sold  the  totals  as  shown  above  should 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 


61 


agree.  If  a  part  only  or  none  of  this  property  is  sold,  the  balance 
on  the  debit  side  of  this  account  will  show  the  book  value  of  the 
remaining  property  at  any  time. 

11.  TREASURER'S  ACCOUNTS  RECEIVABLE  ACCOUNT 
Dr.  Or. 

♦Total  from  previous  month Total  from  previous  month 

Amounts  accrued  and  due  Cash  received  during  month 

during  month  and  unpaid,  account   Treasurer's   Ac- 

as  per  Journal  Entry  18 counts  Receivable,  as  per 

Treasurer's  Cash  Book 

Uncollectable  Treasurer's 
Accounts  Receivable 
chained  off  during  month, 
as  per  Journal  Entry  16 

Total Total 

Difference  in  totals  equals  "Treasurer's  Accounts  Receivable"  as  shown 
on  Books  and  on  Balance  Sheet. 


12.  INTEREST  PURCHASED  ACCOUNT 


Dr. 

♦Total  from  previous  month  . . . 

Accrued  Interest  Purchased 
during  month  when  Mort- 
gages Receivable,  Bonds, 
etc.,  are  purchased,  as  per 
Treasurer's  Cash  Book 

Total ~ 


Cr. 


Total  from  previous  month 
Cash  received  account  In- 
terest Purchased  collected, 
as  per  Treasurer's  Cash 
Book 


Total 


Difference  in  totals  equals  "Interest  Purchased,"  as  shown  on  Books  and 
on  Balance  Sheet. 


13.  PREPAID  INSURANCE  ACCOUNT 


Dr. 

♦Total  from  previous  month 

Insurance    prepaid    during 

month,  as  per  Treasurer's 

Cash  Book   


Cr. 


Total 


Total  from  previous  month 
Cash  received  from  Super- 
intendent during  month 
to  pay  for  Insurance 
charged  to  Current  Ex- 
penses, which  had  pre- 
viously been  prepaid,  as 
per  Treasurer's  Cash  Book 

Total 


Difference  in  totals  equals  "Prepaid  Insurance,"  as  shown  on  Books  and 
on  Balance  Sheet. 


62 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 


M 


I 

'I 


1 


14.   CAPITAL  ACCOUNT   (HOSPITAL  PROPERTIES  AND 

EQUIPMENTS) 

Dr. 

Depreciation    or    Loss  §Total  from  previous  month  .. 

charged  off  Hospital  Capital  Expenditures, 

Properties     and     Equip-  Schedule  3,  during  month, 

ments,  Schedule  4,  during  as  per  Voucher  Register, 

month    and    credited    to  as  reported  by  Superin- 

proper  accounts  on  Treas-  tendent,   as  per  Journal 

urer's  General  Ledger,  as  Entry  5 

per  Journal  Entry  7 Value  of  gifts  in  shape  of 

Book  value  of  "  Sites  and 
Grounds,"  "  Buildings," 
"  Furniture  and  Fixtures," 
"  Machinery  and  Tools," 
"  Apparatus  and  Instru- 
ments," "Ambulances, 
Live  Stock,  etc.,"  or  other 
"  Hospital  Properties  and 
Equipments,"  Schedule  4, 
sold  during  the  month,  as 
f)er  Journal  Entry  19 


Cr. 


It 


Total 


Hospital  Properties  and 
Equipments,"  Schedule  4, 
given  to  Hospital  during 
month,  if  capitalized,  and 
debited  to  proper  account 
on  Treasurer's  General 
Ledger,    as   per   Journal 

Entry  5 

Appreciation  in  value  of 
"Sites  and  Grounds," 
"Buildings"  or  other 
Hospital  Properties  and 
Equipments  as  per  Jour- 
nal Entry  17 

Total 


Difference  in  totals  equals  "Capital  Account"  (Hospital  Properties  and 
Equipments),  as  shown  on  Books  and  on  Balance  Sheet. 

Note  —  "Capital  Account"  ("Hospital  Properties  and  Equipments") 
may  be  considered  as  practically  a  sub-division  of  "  Surplus  and  Deficit 
Account." 

The  amount  standing  to  the  credit  of  "  Capital  Account  "  at  any  time  is 
really  a  part  of  the  Surplus  of  the  Hospital.  It  represents  the  total  book 
value  of  the  Assets  of  the  Hospital,  which  compose  its  working  plant,  or 
**  Hospital  Properties  and  Equipments,"  Schedule  4,  such  as  "Sites  and 
Grounds,"  "  Buildings,"  "  Furniture  and  Fixtures,"  "  Machinery  and  Tools," 
"  Apparatus  and  Instruments,"  "  Ambulances,  Live  Stock,  etc." 

By  keeping  this  "  Capital  Account  "  ("  Hospital  Properties  and  Equip- 
ments ")  out  of  "Surplus  and  Deficit  Account,"  as  here  indicated,  the 
amount  of  Deficit,  if  any,  up  to  the  amount  of  Reserve  Fund  Accounts,  as 
shown  by  the  "Surplus  and  Deficit  Account,"  will  represent  the  exact 
amount  which  the  Reserve  Funds  of  the  Hospital  have  been  encroached  upon. 

The  amount  of  Surplus,  if  any,  as  shown  by  the  "  Surplus  and  Deficit 
Account  "  at  any  time  will  represent  the  amount  of  Surplus  which  the  Hos- 
pital may  have  to  its  credit  at  such  time,  not  including  the  value  of  any  of 
its  plant,  which  goes  to  make  up  "  Hospital  Properties  and  Equipments." 


15.  ENDOWED 
Dr. 

Total  from  previous  month 

Amount  charged  off  En- 
dowed Bed  Fund  during 
month  and  credited  to 
Surplus  and  Deficit  Ac- 
count, liability  of  Hospital 
having  ceased,  as  per 
Journal  Entry  12 


Total 


BED  FUND  ACCOUNT 


§TotaI  from  previous  month 
Cash  received  to  fully  En- 
dow Beds  during  month, 
as  per  Treasurer's  Cash 

Book     

Amounts  transferred  from 
"Partly  Endowed  Bed 
Fund"  during  month, 
account  completion  of 
such  endowments  as  per 
Journal  Entry  11    

Total 


63 


Cr. 


Difference  in  totals  equal  "Endowed  Bed  Fund,"  as  shown  on  Books  and 
on  Balance  Sheet. 


16.   PARTLY  ENDOWED 
Dr. 

Total  from  previous  month 

Amounts     Transferred     to 

Endowed      Bed      Fund, 

during    month,    account 

endowments     completed, 

as  per  Journal  Entry  11 

Amounts  charged  off  partly 

Endowed  Bed  Fund  dur- 
ing month,  and  credited 

to    Surplus    and    Deficit 

Account  account  liability 

of  Hospital  having  ceased, 

as  per  Journal  Entry  12  . 

Total 


BED  FUND  ACCOUNT 

§Total  from  previous  month 
Cash  received  account  Part- 
ly  endowed    Bed    Fund 
during    month,     as    per 
Treasurer's  Cash  Book. . . 


Cr. 


Total 


Difference  in  totals  equals  "Partly  Endowed  Bed  Fund,"  as  shown  on 
Books  and  on  Balance  Sheet. 

Note  —  Instalments  received  to  partly  endow  beds  are  subject  at  any 
time  to  transfer  to  "Endowed  Bed  Fund  Account"  upon  completion  of  such 
endowments.  There  is  usually  no  liability  on  the  part  of  the  Hospital  to  fur- 
nish free  treatment  on  such  beds  until  they  are  fully  endowed.  No  invest- 
ments are  therefore  assigned  to  offset  amounts  standing  to  credit  of  "Partly 
Endowed  Bed  Fund  Account"  and  no  income  from  this  Account  is  therefore 
shown  in  Schedule  2. 


64 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 


17.   GENERAL  ENDOWMENT  FUND  ACCOUNT 

State  in  detail  purposes  and  conditions  of  this  Fund,  as  for  instance, 
"  Principal  to  be  invested  and  income  only  to  be  used  for  meeting  Operating 
Expenses"  (Schedule  1). 

Dr.  Cr. 

Total  from  previous  month §Total  from  previous  month 

Amount    charged    off    this  Cash  received  during  month 

account     during     month  for  this  Account,  as  per 

and  credited   to  Surplus  Treasurer's  Cash  Book 

and  Deficit  Account,  lia-  Value  of  Investments  given 

bility  of  Hospital  having  to  Hospital  during  month, 

ceased,  as  per  Journal  En-  for  this  Account  as  per 

try  12 Journal  Entry  9 

Total Total 

DifTerence  in  totals  equals  "General  Endowment  Fund,"  as  shown  on 
Books  and  on  Balance  Sheet. 

18.   X.   Y.  Z.   VISITING  NURSING  FUND  ACCOUNT 

State  in  detail  purj)oses  and  conditions  of  this  Fund,  as  for  instance, 
Principal  to  be  used  for  all  expenses  in  connection  with  work  of  Visiting 
Nurses. 


Dr. 

Total  from  previous  month 
Appropriation  during 
month,  for  expenses 
chargeable  to  this  Fund, 
as  reported  by  Superin- 
tendent, as  per  Journal 
Entry  4 

Total 


§Total  from  previous  month 

Donations   received   during 

month,  for  this  Fund,  as 

per  Treasurer's  Cash  Book 


Cr. 


Total 


Difference  in  totals  equals  the  amount  of  this  Fund,  as  shown  on  Books 
and  on  Balance  Sheet. 


19.  A.  B.  C.  PATHOLOGICAL  DEPARTMENT  FUND  ACCOUNT 

State  in  detail  purposes  and  conditions  of  this  Fund,  as  for  instance, 
Principal  or  Income  may  be  used  for  subscriptions  to  Periodicals,  or  for 
Purchase  of  Apparatus  or  Instruments  for  the  Pathological  Department." 


« 


Dr. 

Total  from  previous  month 

Appropriation    during 

month    for  expenses 

chargeable  to  this  Fund, 


§Total  from  previous  month 

Donations   received   during 

month  for  this  Fund,  as 

per  Treasurer's  Cash  Book 


Cr. 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 


19.   A.  B.  C.  PATHOLOGICAL,    ETC. 
Dr. 

as  reported  by  Superin- 
tendent, as  per  Journal 
Entry  4 


Continued 


65 


Cb. 


Total 


Cash  received  during  month, 
account  Income  from  in- 
vestments held  in  this 
Fund,  as  per  Treasurer's 
Cash  Book   

Amount  of  Income  from  In- 
vestments held  in  this 
Account  accrued  and  due 
during  month  and  unpaid 
and  transferred  to  "Ac- 
counts Receivable,"  as 
per  Journal  Entry  18 

Value  of  Investments  given 
to  Hospital  during  month, 
for  this  Fund  as  per  Jour- 
nal Entry  9    

Total 


Difference  in  totals  equals  the  amount  of  this  Fund,  as  shown  on  Books  and 
on  Balance  Sheet. 

Note  — The  general  Ledger  Accounts,  "Endowed  Bed  Fund  "  "General 
Endowment  Fund"  or  other  similar  Funds,  the  income  from  investments 
held  m  which  IS  to  be  used  only  to  meet  current  expenses  and  is  not  to  be 
added  to  the  principal,  are  intended  to  show  only  the  increase  or  decrease 
of  the  prmcipal  of  such  Capital  Funds. 

The  investments  assigned  to  each  of  such  Funds  and  monthly  income 
from  same  is  shown  by  an  Income  Ledger  Account,  as  described  on  pages  75 
and  76  and  also  m  separate  General  Ledger  Accounts  referred  to  on  page  57 

There  are  other  General  Ledger  Accounts  such  as  "X  Y  Z  Visitine 
Nursing  Fund,"  "A.  B.  C.  Pathological  Department  Fund"  or  other  similar 
l<und  Accounts  m  which  the  income  from  investments  held  in  these  funds 
as  It  falls  due,  is  to  be  added  to  and  becomes  a  part  of  the  principal 

Donations  towards  the  principal  of  such  Funds  and  income  from  invest- 
ments, which  may  be  held  in  such  Funds  are  therefore  both  credited  to  such 
General  Ledger  Fund  Accounts  and  it  is  not  necessary  in  such  cases  to  keep 
additional  General  Ledger  Accounts  to  show  the  income  only  from  such  Funds 
Income  Ledger  Accounts,  however,  as  described  on  pages  75  and  76  are  kept 
where  necessary  to  show  a  list  of  investments  assigned  to  such  funds  and  the 
monthly  income  from  same. 


66 


P 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 
20.  LOANS  AND  NOTES  PAYABLE  ACCOUNT 


Dr. 

Total  from  previous  month  . 

Loans  paid  during  month, 
as  per  Treasurer's  Cash 
Book 

Loans  paid  during  month 
by  renewal,  by  signing  of 
new  notes,  and  cancella- 
tion of  old  notes,  as  per 
Journal  Entry  13 


Gib 


Total 


{Total  from  previous  month 

Cash  received  during  month 

account  Loans  incurred, 

as  per  Treasurer's  Cash 

Book 

Loans  renewed  during 
month  by  signing  of  new 
notes  and  cancellation  of 
old  notes,  as  per  Journal 
Entry  13 

Total 


TREASURER'S  GENERAL  LEDGER  ACCOUNTS 


Difference  in  totals  equals  "Loans  and  Notes  Payable,"  as  shown  on 
Books  and  on  Balance  Sheet. 

Note  —  "Mortgages  Payable  Account"  may  be  treated  in  the  same 
manner  as  "Loans  and  Notes  Payable  Account." 


2L  SURPLUS  AND 

Dr. 

fTotal  from  previous  month 

Grand  Total  Current  Ex- 
penses, Schedule  1,  during 
month,  as  per  Voucher 
Register,  as  reported  by 
Superintendent,  as  per 
Journal  Entry  3    

Total  Capital  Expenditures, 
Schedule  3,  during  month, 
as  per  Voucher  Register, 
as  reported  by  Superin- 
tendent, as  per  Journal 
Entry  3 

Uncollectable  Superintend- 
ent's Accounts  Receiv- 
able charged  off  during 
month,  as  reported  by 
Superintendent,  as  per 
Journal  Entry  3 

Uncollectable  Treasurer's 
Accounts  Receivable 
charged  off  during  month, 
as  per  Journal  Entry  16 

Loss  or  Depreciation  of 
General  Material  charged 
off  during  month,  as  re- 
ported by  Superintendent , 


DEFICIT  ACCOUNT 

fTotal  from  previous  month 

Grand  Total  Current  Rev- 
enue, Schedule  2,  during 
month, as  per  Journal  En- 
try 4   

Profit  on  Bonds,  Stocks  or 
other  Investments  sold 
during  month,  as  per 
Income  Ledger,  as  per 
Journal  Entry  8    

Profit  on  sale  of  "Sites  and 
Grounds"  "Buildings"  or 
other  Hospital  Properties 
and  Equipments,  as  per 
Journal  Entry  6 

Amount  chained  off  En- 
dowed Bed  Fund,  Partly 
Endowed  Bed  Fund,  or 
Other  Funds  during 
month,  account  liability 
of  Hospital  having  ceased, 
as  per  Journal  Entry  12. 

Surplus  amount  of  General 
Material  found  to  be  on 
hand  during  month  as  re- 
ported by  Superintendent, 
as  per  Journal  Entry  2 . . 


Or. 


21.    SURPLUS  AND 

Dr. 
as  per  Journal  Entry  3 

Loss  or  Depreciation 
charged  off  Investment 
Accounts  or  Current  Asset 
Accounts,  Schedule  4, 
during  month,  as  per 
Journal  Entry  10   


Total 


DEFICIT  ACCOV^^T  — Continued 


Cash  received  from  Insur- 
ance companies  account 
damage  by  fire,  etc., as  per 
Treasurer's  Cash  Book. . . 

Book  Value  of  "  Sites  and 
Grounds,"  "Buildings," 
"  Furniture  and  Fixtures," 
"  Machinery  and  Tools," 
"  Apparatus  and  Instru- 
ments," "  Ambulances, 
Live  Stock,  etc.,"  or  other 
"  Hospital  Properties  and 
Equipments,"  Schedule  4, 
sold  during  the  month,  as 
per  Journal  Entry  19 .  .  . 

Total 


e7 


Cb. 


Difference  in  totals  equals  "Surplus  or  Deficit"  to  date,  as  shown  on 
Books  and  on  Balance  Sheet. 

"Deficit  to  date,"  if  any,  up  to  the  amount  of  Reserve  Fund  Accounts 
will  represent  the  amount  Reserve  Fund  Accounts,  if  any,  have  been  en- 
croached upon. 

"  Surplus  to  date,"  if  any,  will  represent  the  amount  of  surplus,  which 
the  Hospital  has  to  its  credit,  not  including  the  value  of  any  of  its  plant, 
which  goes  to  make  up  "  Hospital  Properties  and  Equipments." 

*  At  the  first  of  each  fiscal  year,  under  the  headings  in  the  Treasurer's 
General  Ledger  of  any  of  the  accounts  referred  to  on  the  debit  side  of  the 
Balance  Sheet  (Schedule  4),  the  balance  shown  on  the  debit  side  of  each 
account  at  the  end  of  the  previous  month  should  be  shown  on  the  debit  side 
only  as  "  Balance  at  first  of  year,"  instead  of  "  Totals  from  previous  month." 

§  At  the  first  of  each  fiscal  year  under  the  headings  in  the  Treasurer's 
General  Ledger  of  "  Treasurer's  Account  with  Superintendent,"  and  any  of 
the  accounts  referred  to  on  the  credit  side  of  the  Balance  Sheet  (Schedule  4), 
the  balance  shown  on  the  credit  side  of  each  account  at  the  end  of  the  previous 
month  should  be  shown  on  the  credit  side  only  as  "  Balance  at  first  of  year  " 
instead  of  "  Totals  from  previous  month." 

t  At  the  first  of  each  fiscal  year,  under  the  heading  in  the  Treasurer's 
General  Ledger  "Surplus  and  Deficit  Account,"  the  amount  of  the  "Surplus" 
or  "Deficit  to  date"  at  the  end  of  the  previous  month  is  the  amount  which 
should  be  shown  on  the  credit  side  of  the  account,  if  a  Surplus,  or  on  the 
debit  side  of  the  account  if  a  Deficit,  as  "Balance  at  first  of  Year,"  instead  of 
"Total  from  previous  month." 


^■n 


I 


I 


68 


TREASURER'S  TRIAL  BALANCE 


The  Treasurer's  Trial  Balance  at  the  end  of  any  month  or  year 
is  simply  a  transcript  of  the  Balance  Sheet  (Schedule  4),  in  which, 
opposite  each  of  the  headings  shown  is  entered  the  balance  as 
shown  by  each  account  on  the  Treasurer's  General  Ledger  at  the 
end  of  such  month  and  in  lieu  of  the  balance  shown  by  Treasurer's 
Account  with  Superintendent  such  additional  information  from 
the  Superintendent's  Trial  Balance,  as  is  needed  to  complete  the 
Balance  Sheet.  Opposite  the  word  "  Deficit "  on  the  debit  side, 
or  opposite  the  word  "Surplus"  on  the  credit  side  of  the  trial 
balance  must  be  entered  "Deficit  to  date"  or  "Surplus  to  date," 
as  the  case  may  be,  as  shown  by  the  "  Surplus  and  Deficit "  ledger 
account.    The  final  totals  must  then  agree. 

TREASURER'S  INCOME  LEDGER  ACCOUNTS 

In  addition  to  the  "General  Ledger  Accounts"  referred  to  in 
the  preceding  pages,  the  Treasurer  also  keeps  separate  Income 
Ledger  Accounts  with  each  kind  of  Bonds,  Stocks,  other  Invest- 
ments owned  or  Loan  or  Mortgage  Receivable  or  Payable,  so  as 
to  show  plainly  the  amount  of  the  principal  and  income  or  ex- 
penses on  account  of  each. 

In  order  to  show  what  securities  or  other  investments  are 
assigned  to  each  Fund  and  the  monthly  income  from  same, 
separate  Income  Ledger  Accounts  are  kept  for  each  of  these 
Fund  accounts.  The  income  as  it  accrues  is  posted  to  such 
accounts  from  the  Treasurer's  Cash  Book,  if  paid,  or  by  Journal 
Entry,  if  not  paid,  as  indicated  in  the  sample  of  such  an  account 
on  pages  75  and  76. 

These  Income  Ledger  Accounts  do  not  form  any  part  of  the 
Treasurer's  Balance  Sheet  and  should  not  be  confused  with  the 
General  Ledger  Accounts. 

The  following  illustrations  will  show  how  entries  are  made  to 
such  accounts: 


TREASURER'S  INCOME  LEDGER  ACCOUNTS 


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1       1!; 


II 


I 


TREASURER'S  ENDOWED  BED  LEDGER  ACCOUNTS 

At  the  Presbyterian  Hospital  the  Treasurer  keeps  in  a  separate 
Ledger  from  those  referred  to  heretofore  an  Endowed  Bed  Ledger 
Account  with  each  organization  which,  or  each  individual  who 
fully  endows  a  bed  or  makes  payments  on  account  toward  such 
endowments. 

At  the  head  of  each  account  detailed  information  is  given  in 
regard  to  the  name  of  the  Organization  or  Individual  endowing 
the  bed,  and  whether  in  perpetuity  or  for  one  life,  etc.,  the  name 
the  bed  is  to  bear,  if  any  and  in  whose  memory  the  bed  is  en- 
dowed, its  certificate  number  and  any  other  information  perti- 
nent. 

This  record  also  shows  the  name  and  address  of  the  Officer  of 
any  Organization  or  the  Individual  having  the  right  to  nominate 
patients  to  use  such  bed.  In  case  of  transfer  of  the  right  to  nom- 
inate patients  by  death  of  the  nominor,  or  otherwise,  the  name 
and  address  of  his  or  her  successor  is  recorded  as  long  as  any  such 
nominor  exists  at  whose  request  the  Hospital  is  obligated  to  fur- 
nish free  treatment  to  patients. 

If  no  nominor  exists  having  the  right  to  name  patients  to  use 
an  endowed  bed  the  liability  of  the  Hospital  ceases  and  at  the 
Presbyterian  Hospital  it  is  then  customary,  with  approval  of  the 
Board  of  Managers,  in  each  case,  to  charge  off  the  amount  of  such 
endowment  from  Endowed  Bed  Fund  Account  at  the  end  of  the 
fiscal  year,  as  per  Journal  Entry  12. 

The  following  illustration  will  show  how  entries  are  made: 


In  Case  a  Bed  is  Fully  Endowed 


Dr. 


Cb. 


Cash  received  by  Treasurer, 
as  per  his  Cash  Book,  or 
amount  transferred  from 
Partly  Endowed  Bed 
Fund  account  completion 
of  such  endowment,  as  per 
Journal  Entry  11 


77 


78 


Dr. 


ENDOWED  BED  ACCOUNTS 
In  Case  a  Bed  is  Endowed  in  Part  Paymenib 

Total  from  previous  month 

Cash  received  by  Treasurer 

during     month,     partial 

payment  on  account,  as 

per  his  Cash  Book 


Cb. 


Dr. 

Amount  charged  off  account  n...  .    .       .  Ca. 

hability  of  Hospital  hav- 
ing ceased,  as  per  Journal 
Entry  12 

This  account  will  then  balance. 


Total  of  such  endowment. 


.1 


STATEMENT  SHOWING  METHOD  OF  FIGURING  "COST  PER  PATIENT  PER  DAY"  AT  THE  PRESBYTERIAN  HOSPITAL 

For  Year  Ending  September  30,  1907  {Not  Including  Corporation  Expenses) 


Administration  Expenses. 


Professional  Care  of  Patients: 

Supt.  of  Nurses,  Assistants  and  Instructors. 


Nurses. 


Special  Nurses. 
Orderlies 


Ward  Employees. 


Equipment  for  Nurses 


Medical  and  Surgical  Supplies 


Dispensary,  Matron. 


Dispensary. 


Emergency  Ward , 


Visiting  and  Home  Nursing. 


X  Ray  Service 
Ambulance 


Pathological  Laboratoiy. 


Housekeeping. 


Kitchen . 


Laundry. 


Steward's  Department. 


General  House  and  Property  Expenses . 


Total  Operating  Expenses 

Total  Patient  Days'  Treatment  and  visits. 
Cost 


Ward 
Patients 


$14,853'.12 

3,262.75 

arttial  co.st 

4,782.10 

actual  cost 

3,408.00 

actual  cost 

4,238.87 

actual  cost 

1,633.45 

87  2/10% 

2,047.15 

92^1 
17,215'90 
23% 
138.00 


392.90 

1,380.60 

sv; 
5,532.11 

27,795.25 

H-2% 
6,948.53 
m  5/ 10% 
6,106.60 

s_"  , 
54,177.98 

25,559.84 


$179,473.15 
74.013 


Cost  per  Ward 

Patient  per 

Day  in  Cents 


20. 

04.4 
06.5 
04.6 
05.7 
02.2 
02.8 
23.3 
00.2 


00.5 
01.9 
07.5 
37.6 
09.4 
08.2 
73.2 
34.5 


$2.42  5/10 


Private  Room 
Patients 


10%, 
$1,811.36 

10% 
397.89 

actual  co.st 
2,096.95 

actual  co.st 
13,741.00 

actual  cost 
1,226.83 

.nctual  cost 
347.50 

130.50 

1,497.03 

OCT 

*•  -<■ 

12.00 


6^ 
56.13 


526.87 
2,826.64 

1  .v; 

1,271.07 

9^ 

642.80 

15% 
9,910.60 

5% 
1,452.26 


37,947.43 
6,383 


Cost  per  Pri- 
vate Room  Pa- 
tient per  day 
in  Cents 


28.4 

06.2 
32.9 
215.3 
19.2 
05.4 
02. 
23.4 
00.2 


00.9 

08.3 
44.3 
19.9 
10. 
155.2 
22.9 


$5.94  5/10 


Dispensary 


5% 


$905.68 

5% 
198.95 


2  8/10% 
65.25 


75% 
450.00 

100% 
8,768.83 


20% 
224.52 


8% 
526.87 

314.07 

1% 

84.74 

2cr 

142.84 

1% 
660.71 

5% 
1,452.26 


$13,794.72 
86,172 
$0.16 


Emergency 
Ward 


$543.40 

3% 
119.37 


4  4/10% 
104.21 


100% 
3,865.58 


40% 
449.03 

77  5/10% 
4,755,39 


314.07 

1% 
84.74 

214.27 

1% 
660.71 

1  5/10% 
435.68 


$11,546.45 
29,305 
$0.39  4/10 


Visiting  and 
Home  Nursing 


100% 
9,461.42 


5/10% 

157.03 

1% 

84.74 
5/10% 

35.71 

1% 
660.71 

5/10% 
145.23 


$10,544.84 

13,790 
$0.76  5/10 


Total 


100% 
$18,113.56 

100% 
3,978.96 

100% 
6,879.05 

100% 
17,149.00 

100% 
5,465.70 

100% 
1,980.95 

100% 
2,347.11 

100^; 

18,712.93 

100'^; 

600.00 

100% 
8,768.83 

100% 
3,865.58 

100% 
9,461.42 

100% 
1,122.58 

100% 
6,135.99 

6,585.85 

lou^;. 

31,407.06 

100% 
8,473.82 

100% 
7,142.22 

100% 
66,070.71 

100% 
29,045.27 


$253,306.59 


ted^  Salaries  of  Operating  Room  Nurses  and  Operating  Room  Orderlies  are  distributed  in  proportion  to  the  numbers  of  Private  Room  Surgical  Patients  and  Ward  Surgical  Patients 

Method  of  Figuring  Cost  op  Different  Branches  of  the  Service. 
The  method  in  use  at  The  Presbyterian  Hospital  of  figuring  the  total  cost  of  caring  for  Waid,  Private  Room,  Dispensary,  Emergency  Ward  Patients  or  Patients  visited  in  their 
nomes  IS  to  charge  each  branch  of  the  service  with  salaries  and  wages  of  all  persons  employed  exclusively  in,  and  all  supplies  and  repairs  directly  chargeable  to,  such  service.  Other 
operating  expenses,  which  contribute  to  the  cost  of  the  different  branches  of  service  are  prorated  in  such  proportion  as  the  Superintendent  and  his  Assistants  may  consider  most  fair 
after  careful  consideration  of  the  local  conditions,  which  are,  of  course,  subject  to  change  from  time  to  time.  In  determining  the  relative  proportion  of  Administration  Expenses,  Pro- 
fessional tare  of  Patients,  Housekeeping,  Kitchen,  and  other  expenses,  not  including  the  amounts  directly  chargeable  to  Dispensary,  Emergency  Ward  and  Visiting  and  Home  Nursing, 
the  percentage  charged  to  Ward  Patients  and  to  Private  Room  Patients  is  ba.sed  upon  the  number  of  days'  treatment  furnished  in  each  service,  modified  by  well-known  facts.  For 
instance,  the  fact  that  a  private  room  patient  requires  more  professional  care  than  necessary  if  he  were  located  in  a  ward;  also  that  his  food  and  the  preparation  of  it  costs  very  much 
more  than  that  of  the  ward  patient.  The  distnbution  of  the  cost  of  General  House  and  Property  Expenses  among  the  different  branches  of  the  service  is  based  upon  the  relative  cubic 
contents  of  those  parts  of  the  buildings  occupied  by  each  of  the  five  services  mentioned. 


EXHIBIT    A 


THE  PRESBYTERIAN  HOSPITAL  in  the  CI 

T.J 


Nn,  York  City,  N.  Y. 

OF  N£W  YORK. 

\aMij_ 

Aidrtss.£lL^(^:n..A' "^k&^k 


ZXn  OF  NEW  \ 

MaHu  J. -a. 


/r 


loo' 

This  Vouvhcr.  •h«B  approvad  by  \h*  ptv^mr  olHciai  of  tiM  ItM^tttl. b  payable  In  currtnl  mud*  M  TME  ME»CMa 
BANK,  NEW  VuttK  CtTt .  whea  rwaiplcd  l»  ■CCO><Mt«  vilh  (be  dirvcllon  b«l«*.  pr«M«d  In  r*d  Inl 

M$'  NAriON*!. 

I'^Urh 

1 ' 

Far'^^dJiJ:^  ddiitJ,  iMir^^jftl  ^>%:ffitmtti  i\t\(l  ft-^ntnii/^  in 

lbs 

^ 

7    -J 

C^iifaud^ht^r^irii.  '^HA^JtJl  t)xunJ ^ftiMir  <^fujit»'.«, 

1  7 

'/JT 

.,  ^ 

{t'flj.t  /!i'M.t.(fuit  ^Uu/Jali.  I'fjf.nJ.  ett;  a.'  b/r  ,4/// 

?7 

s^ 

i7    ./<7^   yi^^yyuA. 

11 

1 1 

J  '■ 

' 

/  '/  n 

tl? 

»  ( 

/  ? 

t'b 

■>  1 

'II 

/-,? 

*/  • 

?.e 

?l 

f            /)        .        ,             ..           y 

//.? 

'^ 

r,  "  1. 

;/7 

mfufif  u, 

<^Mual  Ai^t  ellL)  ijucluf  jtj  S\  f  ^,?"  > 

_ 

I  crrtify  that  I  have  cxamincvl  all  extensions,  addition*  and  calculjtiont  in  the 
3bove  account  and  find  them  correct,  and  have  entered  the  account  on  the  books  of  the 
Hospital  and  the  same  has  not  been  previously  entered  or  paid. 


certify  that  the  afeovcytccount  ii  corrtct  and  has  been 
for  the  benrfiMf  TH/f  RESBrTEMAN  HOSMTAL. 


£y^{^... /Z 190  ^    KecctPCD  of  THE  PRESBYTERIAN  HOSPITAL  IN  THE  CITY  OF  NEW  YORK. 


EXHIBIT   A 


PAYABLE  AT 

THE  MERCHANTS'  NATIONAL  BANK, 

OF  THE  CITY  OF  NEW  YORK. 


Pay  NASSAU  NAT'L  BANK, 

•r  Br*«>itya.  ar  wrdcr, 

CHARLES  T.  DAVIS 


^ 


in  full  for  tlu  above  accouHl. 

Wtmi-^m-m 


(Sign  A/rr.f^^^^**=*-«^ 


THE  PRESBYTERIAN  HOSPITAL 

IN  THE  CITY  OF  NEW  VOK. 
Avtae  «■<  TOtk  SL  New  Vsrk.  N.  V. 


■  up  tt^    THI\  —Tn*  ••»«•  MmMiit  Waal  ■>«  a*ie«  ■ia4  «r**4  »T  llw  ^urtif  m  •itoa*  r*«ur  u  •  V   u^s.r  '<ia«J>.  .'■  'Ma  ~<sf>l  t>>  u^it.' 
•*>-"•'      I  HIW.  •«  •»<«■(  ■■>!  I*  all  UMOCcwamavU.    Tll»lt«>i|u,  ■«•<  MOT  Mi»l  *«  Iron  !•>•  tear  <4ia.<«iM(ti' 


Fav«r  of.M4fh...2Jj^ 

Month  of. rnM^f^. 190^ 


DlSTRIBUtlON. 

OH'ice  Expenses 

btalloneiy,  rtmtmR  and  Posl.ige 

1  eleplioi  -  and  1  clcKr.irh 

Legal  tvpenses 

■       Mtscciianecns 

^ 

Crolcsslonal  tare  of  PatlcnU : 

Salaries  of  Instructors 

HIJl'lI'MKMTgR  ni'IlsK*  : 

UniKTms 

Books 

Instruinents 

MCUIIAL  AND  Sl'BUlCAL  SlI-fLltS 

Arr-ir.itus  and  Instruments 

^^/ 

.?? 

Medic.il  ana  surKical  bjppiies 

l^-^ 

itV 

^ 

Akolioi,  Liquors.  Wines,  etc. 

UI'iPKNSARY 

i 

I'l 

ESTuir.iScv  Waud 

if 

1 '' 

■   ■VIMTIVi  aSI)  Home  .\iiisixo 

A  Kav  ."-kkvice 

iMpaitment  txpeaaea: 

AMBlLANCe 

I'J 

?f 

Pathoixmiicai,  Laihiiiatoiiv 

■I  •/ 

' '! 

UofstKVEPixa 

1  iJ 

-■'  * 

K  ITCH  FN 

lUkLSliKY 

bTLWAHDl,   UEPAUTUENT 

Provisions  : 
Bread 

Bilk  ana  (..ream 

GroceriH 

Butler  ana  b^gs 

l-ruils  aiij  Vecet.ibles 

meal,  rouilry  ana  Hsli 

Ueneral  Houac  and  Property  Expenses : 

Electric  LJEhtiag 

hue!,  Oil  and  Waste 

■     lias 

ke 

insurance 

BJItiTen.ince,  Machinery  and  Icols 

fliimbing  ana  Miam  lltting 

Mt!^cell.^neous 

COtf<Mklloil  6r  Ulhtr  Current  bxpcnscs : 

OtKEML  UlTtKIAL 

Total,      B         /"-,  ' 

^' 

^ 

EXHIBIT    B 


Amtunt 


AO33SI9 


THE  PRESBYTERIAN  HOSPITAL. 

PAY  ROLL  DISTRIBUTION. 


MvmtktfS. 


-/»» 


.bH  rifrki 


1  «l«i>bon«  *nd  Ttlegraoh 


"■•~"-"'^'"'- 


Prolawlonal  C««  of  VtUutXs : 


Phytiz-I.n. 


SuDt.  of  Nur-e^.  A>si»l«nt.  «nd  Imtru  I.. 


■^P"-''  *'""-~ 


(Irrt.rl.^ 


Cp— :.i  .-.^^..l^-. 


WiKl  Cimilnimi 


L<)Uin(urr  roK  NoHn: 


Mui 


MtuiCAL  »MU  Suin;<c»L  SufTCUl 


*pp» 


Titukantl  InttrnmenU 


X  Rav  ^EllVIcx 


Ui«r»ji>A»Y 


KmtotMCY  Wa«o 


Viimwo  AWD  Horn  NuKsiwo 


OepartiBcnt  ExpeoMS : 

Ambulapc^ 


PalholQgic*!  L«bor>tnrv 


Trmtning  School 


JlU 


JCittkaa- 


nins- 


Uaadnr 


StBtrard'l  Pfpartmcnt 


OcMnl  HoaM  «■<  Praparty  Expentc*  1 

Electric  Lighting 

Maiotenapcg.  Rf*l  KstJiH  aad  BuiMlpgs 


MaJDlCQaoce.  Machinery  and  Toots 


Plombipg  and  Steam  Fitting 


"■"""'"»""« 


Corponiloa  or  Other  Ctirrrat  KxpeuM : 

B.i.ri^  Oacer»an.lClefta 


Ml-~ll«iugj)| 


Ciirwl  BxpraoM  Irooi  Special  PHOd* : 


capnmi  expeaonuroiT' 


t.hj  . 


'I'OTAL. 


/5V^ 


-?- 


3<? 


-y^'ST^ 


"E  0  o 


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u. 


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to 


CO 


DO 


no 


10 


-TTV>-Fd 


Cj.o2>3T[o 


T 


I 


N^ 


JIO 


EXHIBIT  C 

iYTERIAN  HOSPTTAT.  u. 


'ki^^iJ 


3UI, 


3U2_ 


U2i 


IN  FAVOR  OF 


,  ^  ^/^  'juLf  JJ^hJT 


ADHlWISTRATIo7niX?ENSBS 


JLSi 


■■     Xij 


1^_ 


% 


J^ 


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— hn 


^ 


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i2£> 


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-m'^f'fi'^i'h 


3  /^i  l^^yniJ 


i^^^L 


r 


HMdrrtn  t£Z 


EXHIBIT  G 
Vouchers  r^iistered  during  month  AJUm^Al. 


.J9/X 


llO 


DIPARTMSNT    IXPINSIS                                                                                                            | 

GBNIRAL   HOUSB   AND    PROPERTY    EXPENSES 

Corporatloa 
Eipenses 

Curmt  E 

J 

1 

1 

S99 

1 

PMholncicol  1 
Labontory  1 

Trainlnc     1 
SchoU      1 

Hmw 

KMctwii    1 

^1 

STIVARD'.S   DIPARTHBNT                                           1 

ElKtrk      1 
tKMiC     1 

Furl,0« 
Mid  Waste 

Gu.  kc 

md 
latunacc 

Real  EsUtc 

and 
BuiUints 

1  Maintcnaacc 
1  AtKhiacry 
1  andToob 

1  Ptunit>in( 
lawl  Steam 

1     pittinf 

'  RenC  Mis-' 
(eUancous 

prases  from   1 

General      B       Capital        1 
Material      |   Expeikiitures    1 

AmbuUncc    1 

Utei      1 

Bread       1 

maC.rrmmJ 

Gractfkt    1 

^Mtt      1 

FruibMd 

■^-^ 

V7J 

il 

n 

oJ 

10^36 

Irc^-b 

#6 

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vi 

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f'llt 

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fy^n 

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mhiJn^^ 

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NAME 


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EXHIBIT  D 


tEOGEJ*  ACCOUNT  WITH  PATIENT  No.   /  W 


ADDRESS  ^ ^' 


ADDRESS 


Duf  FOB  Board  and  Attei.oai»ce 

.Month  Days  Amount 


Due  FOR  SPEClAt  NunsiN 
D«rs    Nights      Amount 


MTE  PEB  DAY 


DISCHARGED 


Oatc 


I 


Accounts  Rcciiv- 

*■!.«  OF    PRCVIOUa 

Months   Paid 
DuRi(»o  Month 


AOVANCC  PatmcNTS 

ev  Patient* 
During  Month 


Oven  Paymcnts 

BT    PaTICHT» 

DuRiNo  Month 


Accounts  Recciv 
aslc  Accruing 
During  Month 


Al»OUNT  Due  ACCRU- 

NO  DuMNo  Month  or 
Over  Payments  Paio 
IT  Advance  Payments 
OF  Previous  Month 


Over  Payments 

•Y  Patients 

Refunded 

During  Month 


II 

fi    II 


I 


EXHIBIT   E 
The  Presbyterian  Hospital  in  the  City  of  New  York.  BILL  REGISTER. 

Summary  of  Accounts  opvW.W^!<«Ztf  Pay  Patients  and  Other  Hospital  Receipts,  for  Month  ENOiNO^ftf*^.:?/...  19(^ 


Mot 


S^i 


i^ 


J^i/V 


11 


f> 


H 


Hii 


m 


MAMS  or  PATIBIIT 


tlJi^trYaU 


iTUtfU 


UttJuJIrJi 


f^fhp)  j/^fH^ 


^IX 


kf^ 


(fa^  ^atofiti 


73a/Tutt 


^u¥)nU 


JcUrmi 


DiAfW 


«ft/ 


^fmArtt 


nO'nr/i^ 


Mi 


'tnnq  71  ■ 


t 


^i4rU  H. 


nt*xru 


%ailiuCfu/ 


OiMuJ-  ^      luttd 


1m  ffufififi 


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COLUMBIA  UNIVERSITY 


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END  OF 
TITLE 


